科龍審計(jì)報(bào)告作業(yè)

1、叭PSB敖 霸ACADEMYDMA罷Auditin襖g and A擺ssuranc耙e Servi熬ces傲Coursew跋ork案Lecture唉r:頒 Li, Xi伴n 按Team me絆mber:笆 稗Jiang, 盎Chuanqi扒n F0003拜9728稗Zheng, 挨Wenpo F扒0003978哀7捌Ren, Sh伴ishuai 疤F000397稗46案Ren, Sh伴ishuai 絆F000397疤46邦You, Ch懊unhui F啊0003977啊3埃Tang, X拌iao F00藹039750笆- N靶ovember伴 16, 20霸10-叭八 Engage頒ment

2、(1版)芭Accordi板ng to t俺he comm壩ission 昂Kelon E罷lectric稗al Boar唉d of Di跋rectors骯, we Hi班sense K扮elon El頒ectrica拜l Co., 耙Ltd. in案 accord板ance wi伴th Acco把unting 艾Standar壩ds and 搬t(yī)he En爸terpris絆e Accou稗nting S板ystem 襖prepare爸d by De暗cember 皚31, 200安9 balan案ce shee按t, inco矮me stat靶ement a罷nd cash胺 in 200伴9

3、 flow 癌stateme啊nt and 癌the aud爸it of f敗inancia吧l state哀ments. 凹Through鞍 the im捌plement案ation o板f the a皚udit wo巴rk, whe擺ther th愛e finan頒cial st哎atement八s in ac笆cordanc巴e with 奧Account罷ing Sta版ndards 佰and the凹 enter搬prise a扮ccounti俺ng syst哎em be 按prepare瓣d, whet愛her fai辦rly in 捌all mat盎erial r骯espects

4、扒, Wuhan版 Zhongy氨uan com叭panys 盎financi案al posi哎tion, o疤peratin啊g resul懊ts and 挨cash fl隘ows of 扒the aud隘it opin般ion. Th跋e Audit澳 Depart版ment of拔 the st盎atutory奧 audit 愛of annu耙al fina擺ncial s跋tatemen爸ts. 靶Under t唉he Acc癌ounting瓣 Law a昂nd Ent安erprise傲 Financ襖ial Sta背tements凹 Regula懊tions,霸 Hisens背e K

5、elon擺 Electr隘ical Co艾., Ltd.皚 and Hi搬sense K安elon El愛ectrica八l Co., 艾Ltd. Le版ader ha襖s the r埃esponsi氨bility 稗to ensu背re the 吧authent礙icity a埃nd inte班grity o佰f accou埃nting i班nformat澳ion. To辦 this e藹nd, His把ense Ke頒lon Ele挨ctrical拌 Co., L扮td. has熬 the re拌sponsib耙ility t岸o keep 霸the man邦agement癌 and de

6、八livery 爸of acco叭unting 班records半 (inclu傲ding bu笆t not l哎imited 哎to acco瓣unting 唉documen澳ts, boo案ks and 版other a擺ccounti盎ng data胺), thes岸e recor熬ds must礙 be tru暗e and c壩omplete扒 reflec擺tion of邦 Hisens扒e Kelon疤 Electr傲ical Ho澳ldings 皚Co., Lt艾d. fina頒ncial p澳osition搬, opera埃ting re拜sults a矮nd cash埃 fl

7、ows.案 In acc隘ordance把 with A氨ccounti敗ng Stan癌dards a拔nd the 阿enterp翱rise ac懊countin斑g syste敖m for 擺prepari奧ng fina叭ncial s奧tatemen瓣ts Hise拔nse Kel懊on Elec壩trical 扳Co., Lt按d. mana跋gement矮s respo岸nsibili班ty, thi挨s respo霸nsibili捌ty incl白u(yù)des: (昂1) desi吧gn, imp白lementa啊tion an白d maint板e(cuò)nance 拔of rela隘te

8、d fin氨ancial 伴stateme敖nts and搬 intern擺al cont矮rol so 疤that th擺e finan拌cial st隘atement叭s do no伴t exist叭 as a r凹esult o胺f fraud扳 or err埃or free背 of mat哎erial m隘isstate襖ment; (絆2) sele埃cting a瓣nd appl扳ying ap藹propria拔te acco盎unting 哀policie耙s and m靶ake rea背sonable盎 accoun奧ting es瓣timates百. 背Accordi藹ng

9、to C疤hina Se昂curitie哎s Regul暗atory C哎ommissi板on and 盎China A奧ssociat癌ion of 隘the rel拔evant p耙rovisio盎ns of t俺he Cert唉ified P佰ublic A爸ccounta鞍nt in t稗he audi靶t proce矮ss, our頒 respon癌sibilit版ies are絆: (1) i版n the i背mplemen捌tation 啊of audi愛t work 暗based o安n the H傲isense 扒Kelon E版lectric笆al Hold爸ings Co

10、暗mpany L疤imited 敖on the 邦financi懊al stat翱ements 胺audit o白pinion.昂 Certif板ied Pub愛lic Acc靶ountant奧 in acc澳ordance艾 with a澳uditing襖 standa靶rds in 懊China般 (herei擺nafter 吧referre靶d to as安 Auditi骯ng Stan板dards) 叭shall b捌e audit暗ed. (2)辦 An aud鞍it invo襖lves pe爸rformin愛g audit藹 proced盎ures to俺 obtain背 the

11、am佰ounts a胺nd disc半losures把 in the捌 financ捌ial sta氨tements斑 of the版 audit 罷evidenc佰e. (3) 捌We need敖 a reas白o(hù)nable 胺plan an鞍d perfo頒rm the 翱audit t版o enabl跋e the a邦udit to愛 obtain爸 suffic俺ient ap案propria班te audi凹t evide翱nce, fo襖r Hisen骯se Kelo癌n Elect版rical C瓣o., Ltd拜. finan胺cial st擺atement挨s are f拔r

12、ee of 扮materia扒l misst班atement案 to obt挨ain rea愛sonable柏 assura巴nce. (4敗) we ha八ve the 斑respons唉ibility捌 specif俺ied in 氨the aud礙it repo敗rt foun埃d Hisen啊se Kelo邦n Elect鞍rical C熬orporat絆ion in 阿a mater哀ial res伴pects, 扳in comp澳liance 挨with co癌rporate安 accoun哀ting st暗andards昂 and e把nterpri皚se acco佰unting

13、 佰system,氨 the p白reparat安ion of 叭f(wàn)inanci愛al stat骯ements 傲and fai捌lure to安 adjust半 our re昂commend絆ations 板on matt吧ers. (5班) the n案ature o拌f the t吧esting 跋and aud疤iting o埃f the o按ther in頒herent 瓣limitat哎ions, a瓣nd the 頒inheren鞍t limit疤ations 柏of inte隘rnal co八ntrol, 藹there i耙s inevi疤tably s搬ome mat胺eri

14、al m皚isstate扮ment ma巴y remai拔n undis藹covered礙 in the白 audit 熬risk. (皚6) Our 挨audit d哀oes not岸 replac班e, redu埃ce or w班aive Hi耙sense K板e(cuò)lon El敖ectrica敗l Holdi叭ngs Co.叭, Ltd. 靶and His唉ense Ke板lon Ele邦ctrical靶 Co., L翱td. man壩agement白s resp哎onsibil拌ity. 愛矮 Prelim傲inary A岸ssessme版nt (2-3俺) 拔2.1 Nat敖ure of

15、 拔busines翱s, cust骯omer ba八se, com隘petitio班n and p凹roducts背. 笆Guangdo靶ng Kelo愛n Elect挨rical C阿o., Ltd斑 is cur胺rently 俺the lar傲gest en邦terpris壩e group礙s, one 挨ref背rigerat扳ion app氨liances班, refri跋gerator氨s with 辦an annu拌al outp板ut of 8藹00 mill爸ion uni白ts annu胺al outp半ut of 4藹00 mill巴ion uni啊ts of a拜ir

16、cond胺itioner凹s, refr哎igerato瓣rs and 昂air con傲ditione骯rs in t疤he dome靶stic ma阿rkets p案lay an 稗importa扳nt role百, espec扳ially i矮n the r艾efriger跋ator ma唉rket sh唉are of 壩first i稗n the c礙ountry 霸for ten澳 years.瓣 柏2.2 Ran埃ge and 矮complex般ity of 鞍product芭s and s叭ervices唉. 板Product叭 搬Range跋 襖Kelon b敖rand is班

17、 curren斑tly the邦 larges翱t enter熬prise g胺roups, 埃one ref爸rigerat敖ion app疤liances扳, refri扒gerator稗s and a懊ir cond背itioner扒s in th稗e domes搬t(yī)ic mar百kets pl昂ay an i佰mportan瓣t role,哀 especi哀ally in疤 the re壩frigera敗tor mar敗ket sha八re firs岸t in th霸e count頒ry for 吧ten yea擺rs. Chi拜na Kelo襖n Group八 is hea癌dqua

18、rte氨red in 敗Shunde 靶Distric叭t of Fo癌shan Ci笆ty, 埃Guangdo艾ng班 艾Provinc藹e扒, began拜 produc俺tion of爸 refrig拌erators皚 in 198巴4, is o鞍ne of t笆he firs扒t produ拔ction o挨f refri耙gerator愛. Follo捌wing th唉e issue頒 of H s壩hares i拔n 1996 跋and lis癌ted in 絆Hong Ko八ng afte哎r 1999,襖 Kelon 俺has suc扳cessful叭ly issu岸ed A

19、 sh把a(bǔ)res in埃 Shenzh氨en, in 斑the sam熬e year 柏also by佰 the W百orld Ec百onomic 艾F(xiàn)orum o骯rganiza凹tion n吧ominate吧d for t壩he 1999岸 Best G礙lobal E扳merging盎 Market靶s, one 斑of 100;壩 2001 w隘as For啊tune m半agazine叭 as hun鞍dred en叭terpris辦es of C翱hinese 哎listed 襖compani拌es. 斑Kelon c奧onsiste頒nt focu半s on le拜ading t

20、鞍echnolo巴gy, flu捌orine-f扳ree ref拌rigerat白o(hù)rs in 叭1996 du芭e to te跋chnical熬 access澳 to a h埃andful 阿of coun啊tries w按ithin t稗he indu熬stry an擺d techn拔ologica笆l progr班ess awa笆rd in 2敗000, hy巴drocarb愛on subs巴tances 疤for man捌ufactur拌ing sys拌tems re半-CFC al按ternati礙ves wit把hin the皚 indust佰ry the 昂only co奧unt

21、ry w疤ith the拔 type o奧f techn啊ologica敗l progr敖ess awa霸rds . 2傲001, Ke哀lon has拔 been t艾he core稗 of the白 ten le敖ading p癌osition癌 in dom翱estic r案efriger骯ators, 班of whic按h there芭 are fi岸ve more伴 world 捌leader.盎 In 200佰3, the 皚Global 澳Environ癌ment Fa拔cility 襖(GEF) o巴rganize唉d the 皚energy 爸star re耙frigera隘

22、tor, C扳ompetit唉ion, Ke敖lon and傲 took f埃irst pl搬ace, wa襖s ener翱gy star按 award爸, marki盎ng the 把Kelon r百efriger爸ator en艾ergy sa版ving ha扒s reach霸ed worl暗d leadi哎ng leve隘l. Marc拔h 2002,奧 Kelon 啊refrige扳rator l癌andmark襖 indepe疤ndent r礙esearch瓣 and de挨velopme澳nt divi百sion mu癌lti-cyc絆le refr澳igerati白o(hù)n tech

23、佰nology 癌and the八 techno邦logy ap罷plied t伴o a fre礙e multi皚-temper胺ature r氨efriger絆ator, t半he worl百ds fir啊st succ艾essful 矮impleme凹ntation胺 of the斑 refrig吧erator 挨and fre礙ezer in矮depende敖ntly lo熬op and 挨sharing礙 contro般l syste懊m; Sept扮ember 2瓣002, Ke霸lon for哀 design跋 and de扒velopme斑nt of a翱ll ten 襖chil

24、dre捌n, cart熬oon fri半dge, a 哎listing邦 on the按 highly敗 regard伴ed. Sub鞍sequent皚ly, Kel扮on Gree扮ncool r把efriger挨ant usi把ng ener八gy-effi胺cient a俺ir-cond拌itionin伴g, Kin翱g of do矮uble ef胺fect a皚nd the 礙king o岸f the d芭igital 擺double 板e(cuò)ffect拌 have b皚een pub埃lished,阿 the di辦gital k昂ing of 傲the dou挨ble-eff昂ect

25、hea翱ting an挨d cooli岸ng ener敗gy effi愛ciency 澳ratio o半f 5.3 a靶nd 5.4,愛 respec襖tively,熬 reache辦d world叭 leadin跋g level搬 . 懊In Dece骯mber 20哎02 an i藹nternat敖ional i唉ndustri耙al desi八gn comp昂etition白 held i骯n King 版of Bloc凹k 237AK暗 Kelon 啊refrige盎rator, 按king of笆 the se唉cond ge靶neratio捌n of Ke哀lon air背-con

26、dit礙ioned d昂ouble-e骯ffect w巴ith the襖 gold m案edal, a哀 cross-芭section凹al hous盎ehold a版pplianc霸es so f班ar the 板only go叭ld meda癌l today澳, but a罷lso be 拜a busin頒ess wit安h two t癌he sole矮 repres巴entativ跋e of Go愛ld Awar敖ds. Als隘o, may 半sound 斑Love Ba澳by Chi凹ld Deve皚lopment藹 refrig伴erator 把was Pr芭oduct I吧nno

27、vati胺on Awar骯d Exce愛llence 拌Award. 奧Kelon a啊t the e拌nd of 2頒001 tra愛nsfer o柏f share奧s by wa捌y of le頒gal per哎son sha搬res, th愛e succe癌ssful i哀ntroduc半tion of稗 high-t哀ech and白 intern靶ational暗 backgr敖ound of拜 the G凹reen Co稗le has叭 become邦 the la拔rgest s伴harehol跋der, Ke骯lon has百 establ跋ished t埃he deve昂lo

28、pment隘 of pro哀fit-cen凹ter dir罷ection,頒 the P絆ilot fo懊r creat骯e value巴 for cu班stomers藹 as th靶e conce皚pt of e扒nterpri八se deve挨lopment扳, estab啊lished 扮the wo氨rld maj安or appl靶iance m皚anufact按urers, 吧the st阿rategic爸 object板ives. 安2.3 Tre辦nds and搬 develo按pment o阿f the c拜ompany 唉relativ皚e to it扒s indus懊try

29、 or 癌market 芭sector 暗2.3.1拔 The de熬velopme唉nt of t案he indu稗stry 癌China笆s whit敗e goods拔 produc胺tion in艾 2008 w八as 148.板78 mill把ion uni案ts (uni笆ts), co背mpared 昂with 5.昂0% grow柏th in 2襖007. Am霸ong the瓣m, the 哎product吧ion of 八househo板ld wash斑ing mac白hines 3巴3,720,0按00 unit八s (unit芭s), an 敖increas哎e of 6

30、.皚0%; the按 produc俺tion of岸 househ艾old ref挨rigerat耙ors 43,扒560,000啊 units 壩(units)白, an in皚crease 氨of 12.1辦%; prod叭uction 稗was 71.敗5 milli拜on air-稗conditi挨oning u芭nits (u笆nits), 翱growth 班rate of笆 0.6%. 版White g捌oods in壩 2008 a邦lso led捌 to gro唉wth in 奧the siz按e of wh拜ite ups扳tream c巴ompress鞍or prod隘uc

31、tion 爸capacit啊y, alon捌g with 矮Chinas佰 growin辦g white吧 scale 靶of prod拔uction,爸 the ma俺instrea岸m brand跋s have 拌white e板xpansio俺n by st笆arting 般the com襖pressor鞍 can pl辦an, pro耙fession奧al comp骯ressor 骯product胺ion to 隘increas吧e overa佰ll busi氨ness is巴 also n敖ot far 骯behind,岸 Panaso藹nic, Hi百tachi, 稗Samsung

32、搬 and ma皚ny othe翱r forei百gn comp按anies l叭ine the拌 compre半ssor is胺 also d敗ispute 暗to Chin半a. Stat邦istics 絆show th翱at 伴China叭s 2008澳 produc班tion of百 air-co按ndition半ing com扳pressor盎 units 俺to 84.2般 millio唉n, an i跋ncrease隘 of 6.3巴% over 盎2007; r愛efriger班ator co安mpresso叭r produ俺ction r昂eached 白49.7 mi襖ll

33、ion u懊nits, u艾p 8.3% 巴over 20暗07. 版2.3.2藹 The im埃pact of爸 favora安ble and般 unfavo八rable d胺evelopm按ent of 背the ind笆ustry f案actors 俺(1) The啊 favora艾ble fac壩tors 般A. Indu半strial 白policy 笆support擺: Natio拔nal imp翱act of 襖macroec疤onomic 吧policie俺s for t礙he indu笆stry: t笆he stat瓣es new哎 energy斑 effici斑ency s

34、t瓣andards般 to be 奧announc皚ed, and藹 subsid辦ies for懊 energy礙-effici叭ent air芭-condit礙ioning 瓣market 般share w扒ill gra辦dually 背increas案e, in w柏hich en鞍ergy-ef靶ficient案 air-co癌ndition扳ing sal澳es in d背evelope拜d count啊ries ac扳counted背 for mo拜re than半 90% le奧ss than般 20% an隘d domes八tic; 安B. Sinc凹e the r拜efor

35、m a芭nd open澳ing up 哀the las案t centu氨ry, the班 develo百pment o哀f 斑China巴s nati佰onal ec奧onomy h拜as main巴tained 般a high 安growth 班rate, w隘hich is皚 the ea辦rly nin佰eties t啊o nine 傲years o翱f rapid岸 develo岸pment, 瓣GDP (gr挨oss dom昂estic p敖roduct)懊 growth唉 rate h哀ighest 頒reached隘 13.5%,阿 while 百during 隘this ti鞍

36、me was 八also a 白signifi襖cant in擺flation澳. In 19唉98, the挨 role o稗f natio吧nal mac昂ro-cont昂rol, th伴e natio挨nal eco案nomy to懊 achiev耙e a so壩ft land芭ing. H斑owever,扒 from 2傲000 to 盎2002, t傲he nati扒onal ec笆onomy g阿raduall班y showi捌ng a tr疤end of 唉deflati愛on, how疤ever, 百China俺s GDP 襖growth 翱rate du敖ring th霸is

37、 peri板od rema隘ined at敗 7% to 白8%. The暗 last t澳wo year班s, with版 the co芭ntinuou版s expan巴sion of傲 the sc暗ale of 隘investm暗ent, th拌e natio奧nal eco瓣nomy on哀ce agai拜n showi翱ng a co昂ntinuin按g trend班 of rap芭id deve稗lopment拜, the 2矮003 GDP班 growth叭 of 9.1愛%, whil背e the f埃irst qu扮arter o霸f 2004 哎GDP gro襖wth ov

38、e般r the s暗ame per扒iod the暗 previo拌us year盎 9.7% (哎see Fig岸ure 1).阿 扒C. Stat翱e to ad啊dress t懊he fina擺ncial c罷risis o擺f the 4挨 trilli爸on in i稗nvestme叭nt prog拔rams to胺 stimul啊ate eco巴nomic g靶rowth 伴By the 靶financi愛al cris背is, sin癌ce the 挨second 班half of拌 2008 g跋lobal e巴conomic鞍 slowdo翱wn, dec芭reased 翱e

39、xterna罷l deman拜d, 跋China白s econ壩omic gr半owth ha扒s slowe翱d but s靶till ma白intaine頒d a 200鞍8 growt壩h rate 昂of 9.00拜% is st稗ill the搬 world版s faste擺st grow扮ing eco懊nomies.爸 Becaus扳e China扳 is in 笆the urb跋anizati芭on and 按industr般ializat背ion pro伴cess in案 the co百untrys柏 new ru百ral con挨structi頒on, the拜 weste

40、r昂n devel扳opment 叭and the凹 northe胺ast und啊er the 搬macro-e壩conomic耙 policy岸, combi艾ned wit奧h the S疤tate Co藹uncil p白romulga愛ted in 哀respons熬e to fi搬nancial懊 crisis澳, the e絆xpansio拜n of do背mestic 擺demand 版and pro白mote ec爸onomic 般growth,暗 invest跋ment pl伴ans 4 t氨rillion熬 , Chin背as nat奧ional e唉conomy 笆sti

41、ll m哎aintain霸ed a go岸od over邦all dev疤elopmen安t, infr俺astruct拔ure inv版estment把 is exp邦ected t疤o maint絆ain rap骯id grow絆th, sus哎tained 矮growth 昂in dema按nd for 拔electri板city gr盎id to f霸orm a f哀avorabl耙e suppo隘rt. 胺D. nati矮onal hi藹gh-spee愛d, heal絆thy and辦 stable半 develo昂pment f岸or the 扒white g叭oods in佰du

42、stry 鞍provide般s a goo板d exter芭nal mac啊ro-envi吧ronment板. On th皚e one h跋and to 吧promote板 the de隘velopme按nt of t爸he whit盎e goods奧 indust挨ry has 阿a good 唉environ按ment fo般r indus半trial i笆nvestme拜nt, on 芭the oth翱er hand俺 the de懊velopme吧nt of t哎he cons翱umer ma胺rket to哀 provid半e a sta澳ble fou皚ndation把. 敗(2)

43、 adv岸erse fa癌ctors 伴Continu挨ous pri按ce war 柏so that昂 the ec扮onomic 頒benefit叭s of th捌e indus皚try to 氨continu扳e to ru擺n low. 捌Mature 笆market 笆economy絆, price挨 wars t柏end to 愛become 拌strong 哎and eff斑ective 翱busines按s integ艾ration 皚tools m扮arket r安esource八s. But 哀Chinas巴 price 懊war is 暗the mai懊n focus八

44、of loc癌al ente挨rprises絆, while靶 not ma艾king mo敖ney or 壩losing 半money, 般but con氨sider f絆or a va熬riety o傲f non-e熬nterpri半se, the般 local 挨governm氨ent is 板still t凹rying t拔o let t凹his bus佰iness t案o conti扒nue ope背rating 板so that藹 have l挨ost com挨petitiv挨eness, 柏the sho般uld be 瓣kept ou拌t of bu伴siness 扮compe

45、ti佰tion, c熬orporat稗e retre傲at no, 熬not the佰 indust背rys su懊pply an跋d deman扮d balan皚ce for 霸a long 矮time to靶 achiev扒e. Supp辦ly exce岸eds dem捌and in 啊the mar絆ket env頒ironmen凹t, comp笆anies o艾nly thr哎ough lo昂wer pri拔ces to 鞍expand 傲market 辦share i骯n this 捌process靶, the h邦igh cos霸t of bu白siness 扳will be耙 e

46、limin哎ated to敖 achiev柏e a bas艾ic bala般nce bet吧ween su啊pply an愛d deman敖d for t把he furt按her dev癌elopmen斑t of co按mpetiti熬ve ente笆rprises板 create襖 the co唉ndition靶s and t挨he prov奧ision o皚f power白, and o跋ur long奧-term e傲xistenc癌e of a 扳large n扒umber o安f infer擺ior ent唉erprise唉s, maki百ng the 翱face of扒 marke

47、t百 domina佰nt ente跋rprises佰 can do皚 nothin佰g to gi爸ve prio扮rity to啊 captur翱e the m百arket, 拔the res奧ult is 芭industr版y-wide 傲industr扮y-wide 柏cut-thr拜oat com敗petitio隘n and l板ow effi拔ciency.癌 絆2.4 Per搬formanc岸e of co吧mpany /艾 produc傲ts rela敗tive to扒 indust拜ry peer把s 絆2.4.1芭 Market跋 Share 礙Compari澳son 氨Ai

48、r-con挨ditioni擺ng indu唉stry is背 the ma敖in prod把uct Kel笆on Corp絆oration阿, compa拔red wit唉h the s瓣ame ind扮ustry: 背Accordi版ng to r挨ecent S版tate Co半uncil D敗evelopm板e(cuò)nt Res伴earch C鞍enter o啊f Marke熬t Econo巴my Rese胺arch In安stitute傲, from案 2003 t艾o 2005 敗air con艾ditione疤r marke扳t 鞍Market 叭researc壩h repor爸t, s

49、ho巴ws, thi礙s year懊s top t襖hree al案l come 傲into th背e air c唉onditio捌ner mar奧ket in 盎Guangdo拜ng矮, Midea礙, Kelon哀 points半 Home s阿econd p罷lace, t耙hird ov襖erall. 笆It is u傲ndersto扒od that愛 the su啊rvey co芭vering 矮54 citi拜es, 553骯 distri昂butors 扮and 21,懊300 Urb疤an hous芭eholds.芭 The fi伴ndings 矮show th八at this

50、半 year, 安Gree, M吧idea, K皚elons 暗market 氨share w鞍ere 13.擺76 , 12扒.91%, 1伴1.02%, 奧compare氨d with 礙last ye爸ar, bot隘h by in挨creased靶 market佰 share,靶 three 稗of whic啊h 般Kelon r斑apid gr佰owth, a叭 net in矮crease 胺of more爸 than 2壩 percen捌tage po按ints, t岸o indus藹try exp跋erts, t骯o promo半te its 俺three-罷year po搬we

51、r 2,0扒00 yuan巴, the 頒efficie骯nt air-敗conditi礙oning o百n. 氨O(jiān)verall版, this 壩years 絆competi敖tion in胺 the do安mestic 鞍air con唉ditione斑r marke巴t has b般een dec擺entrali埃zed to 百central阿ized, G斑ree, Mi罷dea, Ke拌lon, 昂Haier 1敖0 top-r按anking 哎brand m鞍arket s昂hare as阿 high a芭s 85.47氨%, an i氨ncrease辦 of nea斑rly 1

52、0白 percen拌t, and 半the rem捌aining 辦14.53% 傲by the 安more th翱an 200 矮small a班nd medi笆um-name八 brands氨 and se頒gmentat壩ion, ma擺rket co阿mpetiti半on 隘Competi搬t(yī)ion pr半esents 埃the st愛rong st搬ronger 般and the八 weak w耙eaker,叭 the pa骯ttern. 疤In this佰 years背 air wa伴r, Gree般, Midea胺, Kelon澳 and ot盎her bra敗nds bat俺t

53、le thr罷ough te拔chnolog愛y, chan百nel war瓣, price叭 搬Battle芭 grid t案o take 礙the ini板tiative笆 to pro跋mote th巴e indus癌try sh藹uffle.斑 Gree a邦dhere t岸o profe拌ssional芭 refrig盎eration拌 line t罷his yea胺r, the 擺main pu捌sh of c暗ool air癌-condit八ioned k柏ing, dr霸iven by埃 demand板 in the埃 market叭 as A t搬ouch of八 brigh

54、t敗 high-e頒nd mark佰et; and岸 Kelon 柏air-con拜ditioni邦ng shou敗ld be e板fficien稗t to se霸ll the 藹initiat板ive to 跋give fu扮ll play搬 to the捌ir acco愛unt for胺 the en礙ergy ef霸ficienc骯y indus柏try 稗Advanta拔ges ove般r high 搬ground,敖 pushin板g the 骯double 芭effect 艾King a案ir-cond翱itionin阿g, inve盎rter ai扮r condi俺tioner

55、稗at the 靶arena w矮ith the稗 game, 盎signed 藹hundred疤s of ex般perts 拌Name fo半r sale 辦and oth板e(cuò)r acti襖vities,耙 achiev阿ed rema骯rkable 笆success跋. Conte骯ntion i澳n the c敖hannel,斑 and Ke皚lon bra安nds wit扳h large澳 distri芭butors 百such as挨 close 癌coopera皚tion wi擺th each按 other 白to make稗 a con疤spiracy巴 of sil敗ence

56、i澳n the s跋hopping稗 guide,擺 promot熬ions, e佰tc. to 跋provide頒 servic疤es for 笆them, 擺consult白ant ty稗pe of m翱arketin敖g that 扒many sm啊all bra案nds to 暗enter t俺he city澳s chan頒nel was氨 blocke爸d; the 靶same ti岸me, str白engthen八 the co百nstruct辦ion of 礙its own佰 networ背k of de骯alers t邦o rely 罷solely 瓣on smal熬l shi

57、pm皚ents ex凹ert tre澳mendous岸 pressu骯re on t罷he bran翱d. Kelo壩n intro翱duced t稗his yea岸r, the絆 intere壩sts of 半dealers案 manage疤ment g哎reatly 懊dealers暗 welcom百e this 癌years 芭biggest哀 winner埃 in the藹 war ch板annel. 鞍State C藹ouncil 昂Develop礙ment Re愛search 耙Center 澳of Mark霸et Econ按omy Ins疤titute 斑deputy 吧dire

58、cto胺r of th捌e that,襖 Gree, 柏Midea, 佰Kelon, 艾Haier b頒rand, r般eputati啊on, str熬ength, 隘occupy 傲a signi芭ficant 八advanta盎ge on t巴he face叭 of raw昂 materi胺al pric跋es, wit般h upstr案eam sup巴pliers 啊have a 罷bargain般ing chi案p, the 爸product安 cost c哎ontrol 暗ability翱, and b疤usiness矮 risk i哎s relat頒ively s搬mall; O愛

59、n this 鞍basis, 艾with th拜e downs翱tream d案istribu艾tion bu笆siness 暗and est俺ablish 板a stabl胺e relat盎ionship熬. The s跋econd a霸nd thir敖d tier 埃brands 癌do not 唉have th啊ese con霸ditions爸, which案 is dis耙tribute俺d to th骯e marke笆t this 百year by爸 the co白ncentra襖tion of把 the ma扮in reas板on. 按State凹 搬Council隘 敖Devel

60、op礙ment扳 熬Researc挨h版 鞍Center矮 of the罷 top th吧ree air吧-condit暗ioning 爸experts版 to pun板ctuate 愛the yea疤r, each啊 winnin跋g the R吧oad: Gr靶ee by t翱he uniq巴ue Chan靶nels; t癌he 骯United 昂States岸 by the搬 flexib扮le mark挨eting; 安Kelon b隘y techn捌ology l捌eader. 拜It is w佰orth me暗ntionin懊g that 唉the 爸State安 八Council