This paper sets the viewpoint of air-conditioning system from heat sources and humidity sources, especially focusing on the temperature distribution of heat sources and how it influences the efficiency of air-conditioning system. For humidity sources, they are different from heat sources for their physical essence, which provides the possibility of separate treatment of heat and humidity. This paper establishes the ideal air-conditioning system of cooling and dehumidifying, based on the ideal treatment of heat sources, and humidity sources. Then the difference between ideal system and actual system are explored by a case study showing the decrease of efficiency step by step. The gap between ideal system and actual system can be concluded into three main imperfections: the method of treatment of heat sources, transmission temperature difference and heat exchange temperature difference, ani the energy consumption of transportation. In the last, according to the actual influencing factors, some improving directions are proposed to improve the current system correspondingly. (C) 2011 Elsevier B.V. All rights reserved.