中国的零售业全面走向市场和加入WTO,使得本已竞争激烈的中国零售业又面临国外大型商业集团的挑战。竞争的直接后果是价格的降低,从而利润下降,以我国家电销售为例,利税率平均下降了80％左右。因此,国内零售业要提高利润,必须在节省成本上下功 China’s retail market has entered the market in full scale and its accession to the WTO has made China’s already fiercely competitive retail sector in China challenge the large foreign commercial groups. The direct consequence of the competition is the reduction of the price and the decrease of the profit. Taking the sale of the home appliance in our country as an example, the profit and tax rate has dropped by about 80% on average. Therefore, the domestic retail industry to improve profits, we must work hard to save costs