The invention discloses a kit for detecting drug resistance of malignant parenchymatous tumors to chemotherapeutic drugs. The kit comprises malignant parenchymatous tumor drug-resistant cell cDNA standard samples, an SYBR Green polymerase chain reaction system, MDR1 and LIMK1 genes for amplification and housekeeping gene primer pairs. When the kit is used, cells of the malignant parenchymatous tumors of a lung cancer and the like are intermittently exposed in vincristine with increasing gradients, and a differential drug-resistant cell substrain is established. It is detected and found through a fluorescent quantitative PCR instrument that expression of the MDR1 gene is enhanced along with increasing of the drug-resistant degree, and expression of the LIMK1 gene is enhanced in cells which have low and moderate resistance to the drugs and retraced in cells which have high resistance to the drugs. Therefore, whether the malignant parenchymatous tumors are resistant to the drugs or not and the drug-resistant degree of the malignant parenchymatous tumors can be diagnosed by jointly detecting expressions of the MDR1 and LIMK1 genes; meanwhile, detection of the expressions of the MDR1 and LIMK1 genes can be used for preparing a chemotherapeutic drug resistance screening preparation, and an accurate therapeutic regimen can be provided for a patient subjected to malignant parenchymatous tumor chemotherapy.