当今世界企业经营管理的重要趋势之一是以美国企业为代表的企业重构，这是企业以“战略──结构一过程”为思路，进行的从总体到局部的变革。本文从现象、内容、背景、理论解释等方面对重构进行阐述和分折，指出重构是企业适应环境变化，是市场机制形成压力，为保持和创造竞争优势所进行的全面变革，这也是当前中国企业所面临的一个现实课题。 One of the important trends in the management of enterprises in the world today is the restructuring of enterprises represented by American enterprises. This is an overall-to-local transformation made by enterprises in the light of “strategy-structure-process”. This article elaborates and points out the reconstruction from the aspects of the phenomenon, the content, the background and the theory explanation. It points out that the reconstruction is the enterprise adapt to the environment change, which is the overall change made by the market mechanism in order to maintain and create the competitive advantage. The current Chinese enterprises are facing a real problem.