１收入的监管（１）企业与客户往来的监管。主要监督企业赊销的客户信用是否经过核准，赊销的客户经营管理层和企业的经营层是否存在“内部人控制”。（２）企业销售数据分析监管。首先通过对企业全年销售额数据的对比分析，了解企业的销售额在年中或年底波动变化情况；其次检 1 income regulation (1) business and customer regulation. Mainly to monitor the corporate credit whether the customer credit is approved, the credit management and customer management of the business whether there is “insider control.” (2) corporate sales data analysis and regulation. First of all, by comparing the annual sales data of enterprises to understand the sales of enterprises in the year or end of the year fluctuations in the situation;