Abstract: The governance structure problems exist not only in the state-owned large-medium sized enterprises but also in the middle and small-scale enterprises. The governance structure is becoming a main bottleneck for the development of the middle and small-scale enterprises. To start with the background of corporate governance, this paper tries to put forward some ways to improve and perfect the governance structure of the middle and small-scale enterprises through the analysis of the governance structure problems existing in the middle and small-scale enterprises.