本刊1990年第4期发表了王岳能同志《“利润率”不是商业经济效益统计指标》一文.文中指出,从商业经济效益是经营成果与劳动占用或消耗之比这一基本原则来看,销售利润率是利润与销售额之比,两者均为商业企业的经营成果,故销售利润率并不适于作经济 In the fourth issue of this volume published in 1990, Comrade Wang Yueneng published the article “The profit rate is not a statistical indicator of commercial economic efficiency.” The article points out that, from the basic principle that business economic efficiency is the ratio of operating results to labor occupation or consumption, Sales profit ratio is the ratio of profit to sales, both of which are business results of commercial companies. Therefore, the sales profit rate is not suitable for the economy.