Because this is the basic accounting and financial responsibility system. There are three signature positions at the bottom of the financial statement, representing the three responsible persons of your company. The person in charge is the person in charge of the unit, and the chief financial officer is the leader of the financial department (manager, section chief, etc.). ), the tabulator is an accountant responsible for preparing financial statements. The manual report must be signed and sealed when submitted to the superior, indicating that it has been checked and verified.