The system of certified public accountants (CPA) is not only the product after the development of the market economy to a certain stage, but also the condition on which the healthy development of market economy lies on. CPA system in China started from 1918. But since the foundation of People's Republic of China, in a certain long time period, because of the highly uniformed planned economy, CPA lost its survival market environment and disappeared on the economy stage. However, after the Third Session of the Eleventh Central Committee of the Party, China market economy boosted along with reform and opening-up policy, especially since the implementation of the socialist market economy, CPA system recovered and developed rapidly.According to the article in "Certified Public Accountants Ordinance" that CPA could organize and set up institute of CPA (ICPA), in July of 1987, Ministry of Finance commissioned Accounting Society of China to prepare the set up of China Institute of Certified Public Accountants. On November 15th of 1988, the foundation conference of China Institute of Certified Public Accountants was held in Beijing. Liaoning Province Institute of Certified Public Accountants was established in May 1989 while in April 1996, Shenyang Institute of Certified Public Accountants established in Shenyang.Since the establishment of Shenyang ICPA, it helped Liaoning ICPA on many aspects and achieved many remarkable results. But because of the limits of system functions, Shenyang ICPA has many problems in the management situation that is not suitable for the development of the times. So from the long term development point of view, discovering the problems and solving those as soon as possible is beneficial for improve and raise the current management level of Shenyang ICPA, and is helpful to enhance the capacity of adjusting to the change of market environment to achieve broader space to develop.Thus, this paper analyzes current organization structure, business model, human resource management, finance management, sales management situation in ICAP, and points out the existing problems and their causes, following with key solutions to make ICPA management perfect. The paper's research results is very important for the guidance of future ICPA management and shares practical significance for management improve, performance enhancement and work style change in other city's ICPA. |