Legal analysis: The harm of having a nominal financial person in charge include: the company’s tax risks, as well as the invoice risks caused by the company’s senior management’s irregularities in invoicing, financial responsibilities in contract signing, and the legal consequences of contracts that violate the law. The risks, as well as the reimbursement risks caused by the financial person in charge not carefully reviewing the expense invoices, are the risks of the financial person in charge.

Legal basis: Article 21 of the Accounting Law of the People's Republic of China and the State Council. Financial accounting reports shall be prepared by the person in charge of the unit and the person in charge of accounting work and the person in charge of the accounting agency (accounting supervisor) ) signed and sealed; for units with a chief accountant, the chief accountant must also sign and seal. The person in charge of the unit shall ensure that the financial accounting report is true and complete.