如果您使用的是oracle 11g，则可以执行此操作
with t as
(
select (column_value).getnumberval() Codes from xmltable('1,2,3,4,5')
)
SELECT * FROM t
WHERE NOT EXISTS (SELECT 1 FROM M_ITEMS M WHERE codes = M.ITEM_CODE);
或者
with t as
(
select (column_value).getstringval() Codes from xmltable('"A","B","C"')
)
SELECT * FROM t
WHERE NOT EXISTS (SELECT 1 FROM M_ITEMS M WHERE codes = M.ITEM_CODE);
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