The subject of the crime of loan fraud is a general subject, and any natural person who has reached the age of criminal responsibility and has criminal responsibility ability can constitute it, but the unit cannot be the subject of this crime. The criminal law stipulates that the subject of the crime of loan fraud is a natural person, and the unit cannot constitute the subject of this crime from the following two aspects: (1) According to the law, the unit has only one punishment method. If an institution is to be punished, how? Units include state organs, but state organs pay fines with state financial allocations. This is essentially equal to the country's self-punishment, taking the country's money out of one pocket and putting it in another. (2) Since 1987 China's criminal legislation confirmed the concept of "unit crime", there have been some cases that should be recognized as crimes committed by state organs according to regulations, such as Dandong automobile smuggling case and Tai 'an automobile smuggling case.

Legal objectivity:

Article 193 of the Criminal Law shall, for the purpose of illegal possession, defraud a bank or other financial institution of loans under any of the following circumstances, and the amount is relatively large, and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan, or his property shall be confiscated: (1) fabricating false reasons such as introducing funds and projects; (two) the use of false economic contracts; (3) using false documents; (four) the use of false proof of property rights as a guarantee or repeated guarantee beyond the value of collateral; (5) obtaining loans by other means.