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Provide samples of previous signatures, and compare the general characteristics of the samples and samples, such as font glyphs, handwriting size, text layout, size collocation, writing level, proficiency, etc., as well as the detailed characteristics of the same single word, such as pen movement, stroke order, strokes, stroke length and intersection position, the collocation relationship of each component, and the change of pen strength, and other details, and then draw conclusions. If it is imitation, there will be certain differences in the above characteristics.
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Signature strength. As long as a person signs a certain word, no matter what happens, the strength of a certain stroke will not change greatly. When reviewing the strength of the signature, if possible, check the previous version to see if there are any traces of deliberate rubbing, whether there are differences in clarity, whether there are differences in paper indentations, and whether there are subtle pencil marks.
If so, be careful, or ask the other party to sign again and check again.
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First of all, we must know the habit of signing the leader, or the small details of the leader's signature, and secondly, we must see whether the signature is smooth.
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If it is a paper document, you will definitely not have a problem with the leader to sign it directly, if it is given to you by someone else, under normal circumstances, see if the signature is abnormal, after all, the leader's signature is not so easy to imitate. If you are sure that there is a problem, you can take the side of the document and ask the leader. I'm sure you won't be so stupid as to ask the leader if the signing of the document is his!
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Personal opinion, the significance of distinguishing is not much, however, if there is an overlap between the signature and the seal, it can still be easily identified, or even without identification, red seal, black ink, the naked eye can see who is first and who is behind, but if there is no coincidence, unless the two are separated by a long time, otherwise, it is estimated that it cannot be identified.
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To see whether the contract procedures are complete, the signature that should be signed, and the seal that should be sealed. Whether the location of the seal is standardized. Sometimes, it is also possible to look at the contract in relation to the national and local social situation.
In short, being sober-minded and distinguishing the authenticity of the contract is a necessary step to avoid losses and deserves attention.
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If you have any doubts, you can ask your direct leader to raise your questions, because if you pretend to be the leader to sign the financial payment, the financial leader will be responsible, so your leader will also pay attention to this matter, but don't be suspicious, because it is not your scope of responsibility to identify the authenticity of the signature.
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As long as it is an expression of true meaning, it has the same effect (first signed and first sealed). Seal and signature belong to the same confirmation procedure, and there is no clear difference in the procedural order of confirmation in terms of validity, and both can be in the same document, or they can only have the name of the answer or only have the seal, and both will be effective. However, in real life, there is a general behavior practice of signing first and then stamping, this is because it is more convenient to sign and seal after sealing, and second, it has the meaning of "riding and imprinting".
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As a financial officer, you should really know the authenticity of the leader's signature, for example, be familiar with the handwriting of the leader's signature, which is the most important thing.
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It is best to sign in person. If it is not signed in person, it cannot be determined by the naked eye, and the appraisal can be carried out. Or ask the leader on the front side.
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Generally, I ask the leader to sign in person, and if he is on a business trip or has something, I will call ** to ask.
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You can compare some of the previous documents. The easiest way is to call ** to ask.
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Legal analysis: There is a leader who signs that the accountant is responsible, but the responsibility is lighter, because first, the accountant did not obtain illegal benefits, and second, because the relationship between the leader and the accountant is that of superiors and subordinates.
Legal basis: Accounting Law of the People's Republic of China
Article 10 The following economic and business matters shall go through accounting formalities and carry out accounting:
1) Receipt and payment of money and valuable**;
2) The sending, receiving, adding, decreasing, and using of property;
3) the occurrence and settlement of creditor's rights and debts;
4) the increase or decrease of capital and **;
5) Calculation of income, expenditure, state expenses, and costs;
6) Calculation and processing of financial results;
7) Other matters that need to go through accounting procedures and carry out accounting.
Article 13 Accounting vouchers, accounting books, financial accounting reports and other accounting materials must conform to the provisions of the unified accounting system of the State.
Where an electronic computer is used for accounting, its software and the accounting vouchers, accounting books, financial accounting reports, and other information generated by it must also conform to the provisions of the national unified accounting system.
No unit or individual may forge or alter accounting vouchers, accounting books, or other accounting materials, and must not provide false financial accounting reports.
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