| Strategic Management is related to the rise and fall of all enterprises under the market economy system. CPA Firms can be considered as a type of social organization that is operating independently, self-management, self-restraint, responsible for the profit and loss, and for self-development. According to the thought of "Strategic Analysis 桽trategic Selection桽trategic Management", this dissertation is going to spread out the discussion in five parts.First, through analysing the developmental situation and the competitive environment of the CPA Firms, it' s easy to understand the competition is concentrated on two aspects: human resource and customer. From this point of view, Customer Relationship Strategic Management should be established by CPA Firms. Secondly, the current paper clarified the different competitive relationships between different CPA Firms and target customer groups. After analysing CPA Firms of different sizes, the consequence has been made that different CPA Firms should choose different patterns of Customer Relationship Strategic Management appropriately. When a CPA Firm makes a strategic decision, it should not only consider the sizes, but also take into account the cost-benefits, service qualities and market-shares. In the stage of implementation, some other factors should be treated as the key elements to achieve success in Customer Relationship Strategic Management such as employees, brands or reputation and culture of CPA Firms. Fourthly, Although Strategic Management belongs to the internal affairs of CPA Firms, it also relies on the external operating environment of the profession. It helps the firms to analyse the relations between Customer Relationship Strategic Management and external management, scale of profession, audit qualities and competition conditions. The last part draws a conclusion for the dissertation. The conclusion also points out some limitations and puts forward some problems that need further study and discussion.
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