This article uses the shift-share method of Pingxiang City, Jiaozuo City, Benxi City and Dalian City industrial restructuring comparison, then find out the gap between regional economic development, and to the decision-making reference for the development of industrial restructuring policy in Pingxiang. The resource-based cities have made outstanding contributions to China's economic and social development. Accumulation of many contradictions and problems in the development process, such as the economic structural imbalances, unemployment and poverty, industrial development Substitution fatigue, severe ecological damage to the environment, maintaining social stability pressure. Therefore, the state proposed to accelerate the economic transformation of the resource-exhausted cities, livelihood issues, and the transformation of the industrial restructuring is critical to the success of economic transformation. Industrial restructuring quality is directly related to the efficiency of resource allocation and economic benefits, the reasonable industrial restructuring conducive to the coordinated development of the three industries and the efficient allocation of resources, to achieve the optimization of industrial economic and social benefits. In this paper, the time series data for the 1997-2009 year, use the shift - share index of Pingxiang industrial restructuring effective empirical analysis. Pingxiang City benefit of industrial restructuring, and Jiaozuo City, Henan Province, Benxi City, Liaoning Province and Dalian City, Liaoning Province, contrast compared to the decision-making reference for the development of industrial restructuring policy in Pingxiang.