“毛利率”是商品进销差价与售价的比例。运用“毛利率”法检查价格,就是从财务核算角度,运用会计手段,在商品完成了整个购销过程,直到实现利润以后的一种逆查法。实践证明,这个方法能全面、准确而又简捷的查出价格违法行为和案件。当今,人们尽管对价格“双轨制”众说纷纭,褒贬不一,但它们仍然是我国工农业生产资料及主要日用工业品价格的主体,这些商品,计划分配渠道多,购销批量大,经营方式多元化,价格管理复杂。近几年来,有的企业不顾国家价格政策的制约,擅自将 “Gross profit rate” is the ratio of the difference between the price of goods sold and the selling price. The use of the “Gross Interest Rate” method to check prices is the use of accounting methods from the perspective of financial accounting, and it completes the entire purchase and sales process until the realization of profits. Practice has proved that this method can completely, accurately and simply detect price violations and cases. Today, despite the divergent opinions on the “dual-track system” of prices, people are still different in terms of their prices. However, they are still the mainstay of China’s industrial and agricultural production materials and the prices of major daily-use industrial products. These products have many distribution channels, large purchase and sales volumes, and diversified operating methods. , price management is complicated. In recent years, some companies have arbitrarily disregarded the constraints of national pricing policies.