Abstrakt:
Speedy integration process which is realized in Europe nowadays leads to necessity of restructuring of Czech firms. The problems of restructuring and financial restructuring of our firms will have to be taken into consideration. It becomes very important with the incorporation of the Czech Republic into the European Union. The article deals with problems of corporate restructuring. First the spheres of restructuring changes are characterized. Then operative and strategic restructuring and their instruments are explained. The attention is also paid to financial restructuring as a part of operative and strategic corporate restructuring.