国有企业消耗性费用一直是企业内部控制的关键内容,同时也是实现企业开源节流的重要环节。在对当前国有企业消耗性费用支出存在的问题进行论述的基础上,结合实际情况,提出了企业消耗性费用的控制措施。尤其是对国有企业当前消耗性费用分配不均的问题,基于分配合理化提出了费用的代数分配法。 Expenditure of state-owned enterprises has always been the key content of internal control of an enterprise, and it is also an important part of realizing the enterprise’s revenue and reducing expenditure. On the basis of expatiating on the existing problems of expenditures for state-owned enterprises, this paper puts forward the control measures of expenditures for enterprises according to the actual conditions. Especially for the current distribution of state-owned enterprises expenditures unequal distribution, based on rationalization of costs algebraic distribution method.