The essential difference between goodwill overdraft and malicious overdraft lies in the subjective will of the actor, that is, whether he has the intention of illegally occupying bank funds subjectively. If there is no intention, it is a goodwill overdraft, otherwise it is a malicious overdraft. In other words, the overdraft of goodwill is to use it first and then pay it back, without taking up the overdraft; Malicious overdraft is intentionally overdrawn knowing that it is unable to repay or unwilling to repay, with the purpose of illegally occupying the overdraft amount. More specifically: "The fundamental criterion to distinguish between bona fide overdraft and malicious overdraft is to see whether the subjective will of the actor has the purpose of illegal possession. As for whether it exceeds the limit objectively, whether the overdraft is returned after being collected by the bank and so on. It is only a sign of the subjective will of the actor. It is only convenient for the external intuitive identification of the subjective purpose of illegal possession, but it is not decisive. "