Signature is an authorization behavior and a link in the approval process, which depends on the authorization approval process of the unit legal person. If not, it is best to design a signature, so that someone will assume certain management responsibilities, protect financial personnel and supervise financial personnel.

All financial statements submitted by administrative units must be signed by competent leaders, which is a normal management and supervision system. The main personnel arrangements and adjustments of accounting posts in administrative units are generally decided by the unit team.