The person in charge of the unit is not necessarily a legal person. The person in charge of a unit refers to the legal representative of the unit or the main person in charge who performs functions and powers on behalf of the unit as stipulated by laws and administrative regulations. It mainly includes two types of personnel: first, the legal representative of the unit (also called legal representative), which refers to the person in charge who exercises authority on behalf of the legal person unit in accordance with the law; second, the person in charge who exercises authority on behalf of the unit in accordance with laws and administrative regulations. According to the provisions of the Accounting Law, the person in charge of the unit does not refer to the person specifically responsible for business management affairs. A legal representative generally refers to a person who holds a certain position in accordance with the internal regulations of a legal person, or is appointed by a legal representative to represent the legal person in exercising civil rights and obligations externally in accordance with the law. It is not an independent legal concept. A legal representative is created based on the authorization of the legal representative. Without the authorization of the legal representative, a legal representative cannot be created.

Legal Basis

Article 57 of the "People's Republic of China and Civil Code" defines a legal person. A legal person has the capacity for civil rights and civil conduct, and independently enjoys civil rights and assumes responsibilities in accordance with the law. Organization of civil obligations.

Article 58 of the "People's Republic of China and Civil Code" Conditions for the establishment of legal persons Legal persons shall be established in accordance with the law. A legal person shall have its own name, organizational structure, residence, property or funds. The specific conditions and procedures for the establishment of a legal person shall be in accordance with the provisions of laws and administrative regulations. If the establishment of a legal person is subject to approval by relevant authorities according to laws or administrative regulations, such provisions shall apply.

Article 61 of the "People's Republic of China and Civil Code" defines the legal representative and the legal consequences of his actions. In accordance with the provisions of the law or the articles of association of a legal person, the person in charge of engaging in civil activities on behalf of the legal person shall be The legal representative of the legal person. If the legal representative engages in civil activities in the name of a legal person, the legal consequences shall be borne by the legal person. Restrictions on the representation rights of the legal representative by the legal person's articles of association or the legal person's authority shall not conflict with bona fide counterparts.