The objective of this article is to speculate on resort restructuring in the market-oriented reform process in China.Previous studies show that spatial disequilibrium was aggravated by decentralization,which leads to the difference in tourism policy and investment,public goods,and service;a profound analytical framework is much needed for further empirical studies.This article has reviewed the relevant studies on links between decentralization and restructuring,spatial influences of decentralization on tourism,based on which we put forward the theoretical framework of resort spatial restructuring from the view of political economy analysis,then we elaborate on and discuss it based on the example of Sanya,China.In short,the article suggests that decentralization of fiscal responsibilities and institutional power contributes to the spatial disequilibrium of tourism industrial structure,land use,public infrastructure and service facilities,and to community inequality.Interests of government,investors,and community should be comprehensively coordinated in the resort spatial restructuring process from three aspects:restructuring government,optimizing space structure,and tourism industry.Furthermore,we argue that resort restructuring in the context of Sanya requires coordination of various interest groups through four ways:restructure the government power under administrative division adjustment,optimizing spatial structure,expanding industrial space to diversified tourism products,and building resort management services organization.Finally,we discussed some policy requirements for resort sustainable development. The objective of this article is to speculate on resort restructuring in the market-oriented reform process in China. Past studies show that spatial disequilibrium was aggravated by decentralization, which leads to the difference in tourism policy and investment, public goods, and service; a profound analytical framework is much needed for further empirical studies. This article has reviewed the relevant studies on links between decentralization and restructuring, spatial influences of decentralization on tourism, based on which we put forward the theoretical framework of resort spatial restructuring from the view of political economy analysis, then we elaborate on and discuss it based on the example of Sanya, China.In short, the article suggests that decentralization of fiscal responsibilities and institutional power contributes to the spatial disequilibrium of tourism industrial structure, land use, public infrastructure and service facilities, and to community inequality.Interests of governme nt, investors, and community should be comprehensively coordinated in the resort spatial restructuring process from three aspects: restructuring government, optimizing space structure, and tourism industry. More than that, we argue that resort restructuring in the context of Sanya requires coordination of various interest groups through four ways: restructure the government power under administrative division adjustment, optimizing spatial structure, expanding industrial space to diversified tourism products, and building resort management services organization .Finally, we discussed some policy requirements for resort sustainable development.