The theoretical basis of the definition of "restructuring of the company" has been disclosed, the goals and objectives of the restructuring have been described. The aim of the article is to analyze and summarize the theoretical foundations of the concept of "enterprise restructuring", as well as the systematization of the goals and objectives of the restructuring measures. To achieve this goal the methods of analysis, synthesis and comparative analysis have been used in the article. It has been determined that today there is no consensus on the interpretation of the definition of "restructuring of the company." Analysis of conflicting views of various scientists led to the conclusion that the restructuring of the company is multifaceted and broad concept which requires detailed research and in-depth study. It has been proved that the restructuring of the company is a process of comprehensive measures aimed at the effective operation of the company and acts as a catalyst for the success of the organization. The analysis of scientific research allowed to determine that the goal of restructuring changes in the company is very diverse and depends on the country's economy, the market environment factors, the life cycle of the enterprise, but the end result is reduced either to improve the efficiency of the company, or to ensure the survival of the market. A detailed analysis of the restructuring goals made it possible to distinguish two main groups: national and local. In turn, local are: legal, administrative, economic, technological, financial, operational, technical and technological, structural and social. The practical significance of the study lies in the fact that the theoretical part of the article has practical value and can be used in any economic activity of the enterprises in modern conditions of managing. Research of aims and objectives of the restructuring was the basis for the definition in further studies the diversity of classifications enterprise transformation restructuring.