This paper presents a hierarchical control theory for discrete event systems based on state aggregation and advanced control structures. The proposed hierarchical structure consists of two levels, a low-level represented by the classical model of Ramadge-Wonham, and a high-level, obtained by state aggregation. In this model, the high-level events are a subset of the low-level events, but for controller synthesis, this level will be endowed by advanced control structures as previously introduced by the authors.