At present，the industry of on-line banking develops quickly in China，but the risks of on-line transaction have arisen unceasing，especially the risks of legal disputes between banks and depositors.The article argues that we should locate the risk of transaction between bank and depositor by the way of reversal of the burden of proof.However，with the development of the on-line banking industry，in order to reduce the legal disputes and enhance on-line banking industry，we need to improve China’s financial regulation to properly locate the risks and responsibilities between the on-line banks and their consumers.