The legal person has different characteristics compared with the person in charge of finance: the legal representative refers to the main person in charge who exercises civil rights and performs civil obligations on behalf of the legal person according to law. The person in charge of finance refers to the person who is generally the chief accountant or chief financial officer and is fully responsible for the financial management, accounting and supervision of the company. First, the legal person is the personification of social organizations in law, and it is a "person" in the legal sense, not a real life, which comes into being and dies according to law. The person in charge of finance is a natural person, born and living on the basis of natural laws. A natural person with the nationality of a country is called a citizen of that country. The birth, illness, death and illness of natural persons are carried out according to natural laws and have natural attributes, while legal persons do not have this attribute. Second, although legal persons and natural persons are civil subjects, legal persons are collective civil subjects, that is, legal persons are a collection of some natural persons. For example, the company law of most countries stipulates that a company as a legal person must be composed of two or more shareholders, but according to the company law, a one-person limited liability company is allowed. In contrast, natural persons take individuals themselves as civil subjects. Third, the legal person's capacity for civil rights and civil conduct is also different from that of natural persons. According to Article 58 of the Civil Code (effective from 202 1 year 1 month 1 day), a legal person shall be established according to law. A legal person shall have its own name, organization, domicile, 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. The establishment of a legal person shall be subject to the approval of the relevant authorities in accordance with the provisions of laws and administrative regulations. At the same time, the legal representative of the company cannot concurrently be the financial controller. State organs, state-owned enterprises and institutions shall implement the avoidance system when appointing accountants. The immediate family members of the unit leaders shall not be the person in charge of the accounting institution or the accounting supervisor of the unit. The person in charge of an accounting institution and the immediate family members of the accounting supervisor shall not work as cashiers in the accounting institution of their own units. The immediate family members who need to be avoided are: husband-wife relationship, direct blood relationship, collateral blood relationship within three generations and spouse relationship. The person in charge of finance completes the statement and signs it to the legal representative. If it is the same person, it is a big cheating. The tax bureau will not pay so much attention to the window of receiving reports, which will bring you great disadvantages if you face tax inspections in the future. To sum up, the difference between a corporate legal person and a financial officer is whether they are natural persons. From the perspective of civil capacity, both of them are different. The rights of a corporate legal person are greater than those of a financial representative, who is under the jurisdiction of a corporate legal person.