贷款诈骗罪我国经济领域中一个常见、多发、社会危害性极其严重的犯罪，同时也是金融诈骗罪中存在诸多争议的犯罪。笔者致力于解决司法实践中凸显的法律适用问题，以真实案例的分析为视角，分别就贷款诈骗罪的主体、主观方面、客观方面及罪数形态从理论上进行探讨，并从立法层面提出修改、完善的建议和意见。论文分为四个部分：第一部分是单位能否构成贷款诈骗罪的主体。对以单位名义实施，违法所得亦归单位所有的贷款诈骗行为如何认定，理论上存在较大分歧。笔者认为应设立单位贷款诈骗罪。第二部分是非法占有目的的认定。对于行为人的主观心理状态，必须结合行为人的客观行为进行推定。应将理论认识上趋于统一、实务积累相对成熟的部分吸收到立法层面，以规范贷款诈骗罪的适用。对于事后非法占有贷款的行为，建议用刑法来调整。第三部分是关于危害结果的新思考。通过实证研究，笔者认为贷款诈骗罪的定罪标准、加重量刑数额标准偏低，与经济发展水平、实际发案情况和犯罪对象的特殊地位不相适应，加重量刑情节没有发挥应有的作用。建议提高犯罪数额标准，修改加重量刑情节中不合理的成分。第四部分是贷款诈骗罪罪数形态的认定。针对实践中常见的贷款诈骗罪的罪数形态----法条竞合和牵连犯，阐述适用原则，建议在立法上进一步规范。

Loan Fraud is a common, multiple, and extremely harmful crime in China's economy field. At the same time, as one of the many financial fraud crimes, it has many disputed problems. I am devoted to solve the legal application problems which have arisen in judicial practice. In this article, according to the analysis of real cases, I discussed the subject of loan fraud crime, the subjective aspects of loan fraud crime, the objective aspects of loan fraud crime and the number formation of crime respectively in theory. And I also propose sound recommendations and advices of modification and perfection at the legislative level.The thesis is divided into four parts.The first part is about the question whether or not unit can be as the subject of loan fraud crime. On the implementation in name of the unit and all illegal income also owned unit, how to identify this kind of loan fraud，there are significant differences in theory. I think that legislation should set up a unit loan fraud crime.The second part is about the identification of illegal possession purpose。For the perpetrator's subjective state of mind, we must presume according to the actors combined with the objective behavior. In order to standardize the application of Loan Fraud, Theoretical understanding tending to unity and the relative mature part of the practice accumulated should be absorbed in the legislation. I advise to use criminal law to adjust the acts of illegally subsequent possession of credit.The third part is about the new thinking of harmful result. By empirical research, I believe it is low that the amount standard of conviction and aggravation sentencing in loan fraud crime, it is not fit for the economic development level, the actual incidence of crime and the special status of criminal object, and the aggravating circumstance for sentencing has not played its due role. I propose to increase the amount standard of crime, modify the irrational elements of aggravating circumstances for sentencing.The fourth part is about the identification of the criminal number formation of loan fraud crime. In view of common criminal number formation of loan fraud crime in practice ---- coincidence of articles and implicated crime, I deal with the application principle and propose to further regulate in legislation.