The article, considering the external conditions of system reform of the state-owned tourist hotels, and based on the analysis of the performance of exiting assets(achievernent, problems and causes) of the state - owned tourist hotels in our country, explores ways of structure adjustment for existing assets of these hotels and seeks realistic solutions.

On the basis of describing the relevant mechanism between the circulation of investment in fixed assets and industrial structure adjustment, the combinations of directions exist in the fixed assets increment issue and stock adjustment which are isomorphistic to.