Commodity value realization condition is an important perspective for recognizing structural reform at supply side.Whether commodity value is realized is deeply affected by the constraint of commodity use value，supply and demand law，market mechanism and currency credit mechanism.According to commodity value realization condition，the structural reform at supply side should focus on the attribute and requirement of commodity use value，optimize industrial labor division system，commodity supply quantity and structure，commodity brands，features and advantages to make the quantity，types，quality and structure of supplied commodities suitable for new changes of consumption demand in China and in the world.We should focus on commodity value realization law，pay attention to the adjustment in demand aspect，boost the optimization commodity supply structure，emphasize the role of market mechanism，use the decisive role of socialist market and the important role of governments to adjust the structure，reduce costs and realize the survival of the fittests，to boost the transformation and upgrading as well as cost declining of enterprises and to promote the adjustment of the number of a commodity and structural optimization of all commodities so as to realize the survival of the fittest of the producers.We should emphasize the perfection of the regulation and control of currency liquidity and financial debt risk to create the conditions for the health development of real economy and for the transformation and upgrading of the enterprises.