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【Abstract】This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on
the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.，Times New Roman.
【Key Words】Brand positioning; Marketing mix; Positioning Strategy; enlightenment, lessons；ABC
（本页为英文文献摘要，关键词两项一起单独一页，字体为：Times New Roman，小四号，1.5倍行距）
(注:以下为英文文献正文内容,英文全文3000字.具体标题以原文为准.全文字体为Times New Roman.行间距为1.5倍.字号大小与论文正文的各级标题一致.如下:)
I.Times New Roman ，Times New Roman，Times New Roman
Times New Roman, Times New Roman, Times New Roman, Times New Roman,
This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.
This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from
the failure of the WONG LO KAT.
II.Times New Roman ，Times New Roman，Times New Roman
Times New Roman, Times New Roman, Times New Roman, Times New Roman,
This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.
This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.
III.Times New Roman ，Times New Roman，Times New Roman
Times New Roman, Times New Roman, Times New Roman, Times New Roman,
This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.
This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.
This paper has a systematic analysis on outside Marco-environment of herbal tea
beverage industry and major competitors of brands inside the herbal tea market. Based on the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.
This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.
【摘要】本文是对凉茶饮料的宏观环境以及凉茶市场内部主要品牌的竞争对手进行了系统分析。以品牌定位的分析框架为前提对加多宝王老吉进行具体分析，深入研究了王老吉和加多宝的品牌定位策略以及在品牌定位策略下相应的营销组合。实现王老吉凉茶在消费者大脑中的品牌定位。在这个品牌定位下，加多宝和王老吉又合理地组织和安排了其产品策略、价格策略、分销策略和促销策略，使营销组合不仅服务于其“预防上火”的定位，而且更加巩固了这个定位，提升了品牌的价值。阐述加多宝王老吉的市场之争给我们带来的启示，加多宝成功经验的借鉴以及王老吉失败的教训。（将上面英文摘要翻译出来）
【关键词】稳步；财务核算；系统工程（将上面英文关键词翻译出来）
摘要与关键词：本页内容单独一页，用小四号宋体字，1.5倍行距
(注:以下为英文文献翻译正文内容,全文3000字.具体标题以原文为准.全文字体为和论文的格式一样.行间距为1.5倍.字号大小与论文正文的各级标题一致.如下:)
一、管理型会计软件的概念
（一）管理型会计软件的定义和特征
1．管理型会计软件的定义
本文是对凉茶饮料的宏观环境以及凉茶市场内部主要品牌的竞争对手进行了系统分析。以品牌定位的分析框架为前提对加多宝王老吉进行具体分析，深入研究了王老吉和加多销策略和促销策略，使营销组合不仅服务于其“预防上火”的定位，而且更加巩固了这个定位，提升了品牌的价值。阐述加多宝王老吉的市场之争给我们带来的启示，加多宝成功经验的借鉴以及王老吉失败的教训
2．管理型会计软件的特征
本文是对凉茶饮料的宏观环境以及凉茶市场内部主要品牌的竞争对手进行了
系统分析。以品牌定位的分析框架为前提对加多宝王老吉进行具体分析，深入研究了王老吉和促销策略，使营销组合不仅服务于其“预防上火”的定位，而且更加巩固了这个定位，提升了品牌的价值。阐述加多宝王老吉的市场之争给我们带来的启示，加多宝成功经验的借鉴以及王老吉失败的教训
（二）会计软件由核算型向管理型发展的必要性
1．会计软件是会计电算化整个体系结构中的核心
以最新科技成果为支撑的“管理型”会计软件阶段：众所周知，会计软件是会计电算化整个体系结构中的核心，其功能的完善与否将直接决定企业财务信息的质量。
2．引入各种先进的管理经营理念，实现管理型的跨越
随着我国经济建设的高速发展，企业的财务活动发生了深刻变化，会计电算化事业得到长足发展，会计软件亦日臻完善。但是，我们这里所说的完善，只是针对目前我国会计数据的核算结果，才能对其进一步处理，产生企业所需的管理信息；管理型会计软件应具备预测、管理的功能，不仅需要它有完整、全面的事后核算，更需要会计软件能够对经济活动进行事前的分析、预测以及事中的调整与控制，为了让用户高效、方便地会计数据的核算结果，才能对其进一步处理，产生企业所需的管理信活动进行事前的分析、预测以及事中的调整与控制，为了让用户高效、方便地的增加，这些因素都不是核算型会计软件所能解决的，这必然要促使会计软件向更高层次发展，实现由核算型向管理型的跨越。
二、核算型软件向管理型会计软件发展应注意的问题
核算型财务软件是我国电算化会计软件发展的初级阶段。在20世纪70、80年代，会计数了。
要想成为卓越的科技型企业，必须培育富有特色的创新文化。采用以支持和协调为会理的功能，不仅需要它有完整、全面的事后核算，更需要会计软件能够对经济活动进行事前的分析、预测以及事中的调整与控制，为了让用户高效、方便地进，做好内部工作。这对于企业内部结构来说，这是一项重要的工程。
（一）建立自主的管理型会计软件
虽然我们说借鉴国外管理软件是一种管理型会计软件设计的捷径，但并不是说我们会计数以及事中的调整与控制，为了让用户高效、方便地对优势，打出自己的旗号，有口皆碑的企业是很容易打出自己的市场，这是有目共睹的。
（二）充分考虑企业发展的新形式
随着计算机应用的普及，特别是网络技术的快速发展，企业在进行经济活动过程中会计数据的核算结果，才能对其进一步处理，产生企业所需的管理信息；管理型会计技术为中心的崭新会计，而不是一个修修补补的会计。我们应该抓住对会计电算化的讨论来促进传统会计的革新。
（三）不应过份追求管理型软件的通用化
会计软件在我国的会计电算化事业的发展中为会计电算化的普及与推广发挥了不会计数据的核算结果，才能对其进一步处理，产生企业所需的管理信息；管理型会而对于管理来说，我国的企业长期在计划经济体制下运行，管理起步较晚，在管理理念上、方式上和水平上都存在很大的差异，对于管理的认识和管理的要求很难达到一致，这也是限制管理型会计软件通用化的一个主要因素。
虽然上述这些因素限制管理型会计软件的通用性，但是并不是说我们就完全放弃通构，大型数据库系统等必将成为未来大中型企业应用的主流。
综上所述，在企业快速发展的今天，核算型会计软件已不能满足企业管理的要求，会计软件应在核算的基础上进一步进行分析和预测，为企业提供更加全面、综合的信息，会计软件由核算型向管理型发展成为会计软件必然的发展趋势
三、加快管理型会计软件的发展的几点建议
从我国1979年开始把计算机技术运用到会计领域至今,许多企业已初步实现了会业所需的管理信息；管理型会计软件应具备预测、管理的功能，不仅需要它有完
整、全面的事后核算，更需要会计软件能够对经济活动进行事前的分析、预测以及事中的调整与控制，为了让用户高效、方便地的问题。例如，在成本模块中增加标准成本信息，及时与实际成
（一）开发管理型财务软件应的原则
1．借鉴国外及其他企业管理软件的先进思想
借鉴国外及其他企业管理软件的先进思想，开发出适合中国国情的管理型财务软会计数据的核算结果，才能对其进一步处理，产生企业所需的管理信息；管理型会计软件应具备预测、管理的功能，不仅需要它有完整、全面的事后核算，更需要会计软件能够对经济活动进行事前的分析、预测以及事中的调整与控制，为了让用户高效、方便地一种先进的管理思想。如果，在开发我国管理型财务软件予以借鉴，不仅可以减少开发过程中的弯路，而且有助于我国管理型财务软件的国际化。
2．预测财务软件发展趋势
预测财务软件发展趋势，开发出有升级潜力的管理型财务软件。管理型财务软件的会计数据的核算结果，才能对其进一步处理，产生企业所需的管理信息；管理型。
3．以完善的财务核算软件为基础，开发管理型财务软件
中国企业的财务软件必将经历由核算型到管理型，最终向决策型发展的趋势，而无论是管理型财务软件，还是决策型财务软件，都是以核算型财务软件为基础，使用核算型财务软件提供的数据，运用管理和决策的一系列方法进行深加工处理，得到企业管理、决策的信息。因此，必须保证企业核算型财务软件的准确、安全、可靠，实时控制。
（二）为适应计算机的发展，财务软件的发展也要具备如下几点
1．视窗化及网络化
我国会计软件的操作系统已由过去的DOS发展到今天的Windows。Windows环境下会计数据的核算结果，才能对其进一步处理，产生企业所需的管理信息；管理会计软件的需求，这就使得在今后的应用软件市场中，管理型财务软件将占据较大的份额。
2．政府进行有效的宏观调控
要充分利用政府职能部门的调控手段，一方面改变无政府主义的产业状况，尽快建立完善的会计软件市场；另一方面要投入力量，进行帮助扶持，并组织力量，
进行关键技术的攻关。同时，为了发展我国的财务软件，开发拥有自主知识产权的管理软件，应对我国的会计软件行业进行适度的保护！
3．以完善的核算型软件作为管理型会计软件开发的基础
对企业的经济活动进行事前的预测、分析和决策，事中的控制过程，必须在事后的核算结果的前提下来进行，因此，管理型会计软件应在核算型软件的基础上来建立和扩展，应与核算型软件相兼容，从而减少软件开发的难度与成本。
4．加强软件业之间的联系，加大技术整合力度
由于管理型会计要完成的不仅仅是核算，而是核算基础上的分析与预测，这需要强大的方法库、模型库和知识库的支持，这是会计软件行业所不具备的，因此，单独依靠会计软件公司的联合还不足以开发管理型会计软件，会计软件业应与其他软件行业相结合，集中技术力量，共同完成管理型会计软件的开发与设计。