For companies or individuals that use electronic bills, when a dispute arises with a commercial bank, customers are unable to obtain evidence and it is difficult to obtain evidence, which also increases the customer's risk. 4. Financial risks: Financially, electronic bills may need to be converted into paper bills. Compared with the transfer of directly endorsed paper bills, the pledge transfer of electronic bills will simultaneously increase the amount of customer receivables and payables. , increasing the customer's debt ratio, which is not conducive to the optimization of financial statements. 5. IT risks For electronic bills, they also face various systemic risks from electronic carriers. Including data file loss, system paralysis, network attack risks, etc., this is also the ultimate security issue of electronic carriers. 6. Moral hazard