It is found that factors including privatization, different types of ownerships, enterprise manager, soft budget, market competition and institutions can have impact on enterprise restructuring.

• 实证研究发现，影响企业重构的因素有民营化、所有者类型、企业经理、软预算约束、产品市场竞争、制度等。本文对相关的研究进行了综述。