Enterprise as a for-profit economic organization aim at profits anytime. Sale is an indispensable step in capital appreciation, and management at the level of transaction cycle is paid attention to. Under the background of the increasingly fierce competition in the pharmaceutical industry, a large number of problems have emerged in the circulation of medicine. Therefore, the supervision and legal control of illegal marketing of medical and health care enterprises has become the most important. In this paper, the problems of sales and collection in the illegal marketing of medical and health care enterprises were analyzed, relevant laws were introduced, the improvement method for internal control of sales and collection cycle was put forward, and some suggestions were proposed for the transactions in the process of marketing of medical and health care products. This work provides a reference for the standardization of marketing means of medical and health care enterprises.