SMEs restructuring in Guizhou Province in the post-reform era in addition to the existence of the problems with other areas,there also exists:(1) Abound of problem is calling for deal with;(2) the corporate restructuring condition is varying degrees;(3) restructuring corporate is in large difference progress;(4) corporate restructuring is difficult.In order to promote restructuring work of enterprises completely,considering its influencing factors,we should solve it as following:(1) accelerating the progress of enterprise restructuring,saving the cost of restructuring;(2) financial departments set up special funds and take flexible methods of payment;(3) managers and staffs should be encouraged to buy the property right of enterprise,in order to accelerate the progress of enterprise restructuring;(4) strengthening the management of restructuring efforts.