2. Different obligations: the person in charge of the unit is the responsible subject of the accounting behavior of the unit, which helps to fundamentally ensure the soundness, integrity and effectiveness of the internal restraint mechanism of the unit. The legal representative refers to exercising civil rights and performing civil obligations on behalf of a legal person according to law. The actual controller is the actual controller of a listed company or other organization.
3. Difference of responsibilities: The specific responsibilities of the person in charge of the unit are stipulated by law, mainly to play the deterrent role of the law, urge the person in charge of the unit to better implement the provisions of the Accounting Law, and earnestly fulfill the responsibility of ensuring the authenticity and integrity of the accounting data of the unit.
Legal basis: Article 3 of the Company Law A company is an enterprise legal person, which has independent legal person property and enjoys legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.