Abstract: Cultural restructuring and the construction of socialist culture with Chinese characteristics are highly related and united. Cultural restructuring has enriched the theory and completed the system of socialist culture with Chinese characteristics，and strengthened the cultural soft power of socialism with Chinese characteristics. Surrounding the current hot issues of cultural restructuring，this paper points out that in the period of social transformation，many aspects of our cultural system have not been straightened out. However，the construction of socialist culture with Chinese characteristics can provide the ideological guidance for cultural restructuring. The advancing of cultural restructuring must stick to the basic requirements of the construction of socialist culture with Chinese characteristics. In deepening cultural restructuring and promoting the development of culture industry，it is of realistic significance to foster an advanced theory of the development of socialist culture with Chinese characteristics，to realize the all-round innovation of cultural system construction，to transform government function，and to cultivate market system and promote socialist culture market.

Key words: cultural restructuring, cultural undertakings, culture industry, socialist culture with Chinese characteristics, cultural soft power