After the preparation of the enterprise report is completed, it should be bound into a book and stamped with the official seal, and signed and sealed by the person in charge of the enterprise, the chief accountant or the person in charge of accounting work and the person in charge of the accounting department. Article 14 of the Financial Reporting Standards: After the preparation of an enterprise's financial report is completed, it shall be bound into a volume and stamped with the official seal, which shall be signed and sealed by the person in charge of the enterprise, the chief accountant or the person in charge of accounting work and the person in charge of the accounting institution.