The banking reformation program adopted by Egyptian banks and supported by the state's powers drives at reinforcing its validity and credibility, so, the Egyptian Agricultural Bank (Ex-Development and Agricultural Credit) in order to go through this experience, by this a good internal and external reputation under the environment Law no. (4), of 1994 and revised by Law no. (9), of 2009. The restructure processes are targeting a procedure of necessary correction of technical, economic, and financial structures of an organization from an environmental perspective in a way that enables banks to survive in business world.
 
 
In Light of the research and expected implementation of the process of restoring the financial structure, a comparative analytical study is conducted to measure the effect of some problems affecting the banking performance as a basis for reaching a proposed accounting framework to restore the financial structure from the environmental perspective, the research is based on the use of SPSS method by determining the T test F test as well as the use of quantitative analytical descriptive method based on the design and application of simple and multi–step regression model to reach the results. The research includes two types of variables: the independent variable is the restructuring of the financial structure – the control and administrative restrictions – the sovereign declarations – the efficiency of the work – the efficiency of the productivity and the dependent variable includes the maximization of profitability and derived from it (reducing costs – improving efficiency performance – maximizing profits- incentives- System of Credit and Marketing).
This research recommends that banks in general, and the Egyptian Agricultural Bank in particular should focus and optimal utilization of resources and available opportunities; focusing as well on the relative advantage of the bank, as it becomes the launching point using modern technology.