Though China’s present multi-level legal rules have provided necessary guidelines to assumption of losses from unauthorized transactions in e-banking business, such problems as lack of cohesion among legal documents, unified processing of clients, lack of clear principles of imputation, and disconnection between legal provisions and practices have in fact constrained the in-depth development of e-banking business. Thus, correct philosophies shall be adhered to and carried out on the basis of dialectic criticism and meanwhile, the specific institutional designs shall be further improved.