Abstract: In this paper, by considering the mechanics of materials and the design theory of the steel concrete structure, a revised design theory of bending resistance and shear resistance for the concrete structure reinforced with GFRP was proposed, with the assumption that the concrete was firstly damaged and a modification factor was introduced. Thus, the mechanism and characteristics of the brittleness damage for the concrete structure reinforced with GFRP were obtained. A design example of a shearing wall structure reinforced with GFRP was finally presented which primarily verifies the practicability, objectivity and security of the revised design theory.