According to the Regulations on Financial Accounting Reports of Enterprises, the financial accounting report submitted by an enterprise shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); An enterprise with a chief accountant shall also be signed and sealed by the chief accountant.

Therefore, the financial and accounting statements submitted by enterprises are generally signed and sealed by the following personnel:

1. Person in charge of enterprise. Generally, it is the legal representative of the enterprise, such as the chairman.

2. The person in charge of accounting. Such as: deputy general manager or vice president in charge of financial accounting, chief financial officer and chief accountant.

3. The person in charge of the accounting institution. As the head of the financial accounting department. An enterprise that has not set up a special accounting institution shall be the accounting supervisor.

4. Table compiler.

So the person in charge of finance and the legal representative are two different things. The former refers to the person in charge of accounting work, and the latter refers to the person in charge of the enterprise. Financial and accounting reports (statements) submitted by enterprises must be signed and sealed by the legal representative.