mutex_init(&kvm->lock);
        mutex_init(&kvm->irq_lock);
        mutex_init(&kvm->slots_lock);
-       refcount_set(&kvm->users_count, 1);
        INIT_LIST_HEAD(&kvm->devices);
 
        BUILD_BUG_ON(KVM_MEM_SLOTS_NUM > SHRT_MAX);
                struct kvm_memslots *slots = kvm_alloc_memslots();
 
                if (!slots)
-                       goto out_err_no_disable;
+                       goto out_err_no_arch_destroy_vm;
                /* Generations must be different for each address space. */
                slots->generation = i;
                rcu_assign_pointer(kvm->memslots[i], slots);
                rcu_assign_pointer(kvm->buses[i],
                        kzalloc(sizeof(struct kvm_io_bus), GFP_KERNEL_ACCOUNT));
                if (!kvm->buses[i])
-                       goto out_err_no_disable;
+                       goto out_err_no_arch_destroy_vm;
        }
 
+       refcount_set(&kvm->users_count, 1);
        r = kvm_arch_init_vm(kvm, type);
        if (r)
-               goto out_err_no_disable;
+               goto out_err_no_arch_destroy_vm;
 
        r = hardware_enable_all();
        if (r)
 out_err_no_srcu:
        hardware_disable_all();
 out_err_no_disable:
-       refcount_set(&kvm->users_count, 0);
+       kvm_arch_destroy_vm(kvm);
+       WARN_ON_ONCE(!refcount_dec_and_test(&kvm->users_count));
+out_err_no_arch_destroy_vm:
        for (i = 0; i < KVM_NR_BUSES; i++)
                kfree(kvm_get_bus(kvm, i));
        for (i = 0; i < KVM_ADDRESS_SPACE_NUM; i++)