Finance structure and finance efficiency are two main factors of financial development, the relationship between them constitutes the specific content of both finance and economic development. Because of coexistence of both finance structure development in Gansu and some problems, enough volume growth but lack of qualitative development in financial development. The relations between financial structure and financial efficiency in Gansu become a hot topic. This paper analyzes the status of them and the empirical relationship between them and points out that whether finance efficience is raised can work as a standard to see whether finance structure optimization is reasonable. The research finds that financial structure plays a significant role in financial efficiency there, a financial structural reform based on evolution of features is a key for the overall financial and economic development in Gansu and improving the service functions of the national bank is important to improving financial efficiency.