For a long time,state-owned enterprises have been a key node in the development of China’s economy,and the reform of state-owned enterprises is crucial in the process of comprehensive deepening of reform.Since the 20 th National Congress of the Communist Party of China first proposed "promoting the strengthening,optimization,and expansion of state-owned capital and state-owned enterprises,and enhancing the core competitiveness of enterprises",the government has been promoting the reform of stateowned enterprises.Currently,the government is playing a leading role in promoting economic structural adjustment.In order to achieve industrial restructuring and upgrading,strategic restructuring has become an important way.Therefore,how to evaluate the performance of state-owned enterprise restructuring has become a worthy issue of attention.This study takes Shanxi Coking Coal Group Co.,Ltd.under the control of Jinneng Holding Group Co.,Ltd.as the research object,and based on the synergy evaluation theory,constructs a performance evaluation index system applicable to the strategic restructuring of state-owned enterprises.By using factor analysis and referring to the constructed efficiency evaluation index system,the performance of Jinneng Holding Group Co.,Ltd.before and after the strategic restructuring was compared and analyzed,and the applicability of the performance evaluation system for state-owned enterprise restructuring was verified.The research conclusion shows that this study has divided the index dimensions applicable to the performance evaluation of state-owned enterprise restructuring and constructed a complete performance evaluation index system for stateowned enterprise strategic restructuring.At the same time,through the research on the performance evaluation of case enterprise strategic restructuring,it was found that its performance was significantly improved,successfully achieved synergies,and reached established goals,revitalizing the enterprise.However,the case company still faces issues such as insufficient research and development investment and insufficient progress in transformation and development.The performance evaluation index system for restructuring constructed in this article,through the study of the strategic restructuring case of Jinneng Holding Group’s coal industry,draws the conclusion that its performance has been greatly improved,successfully achieved synergies,reached established goals,and reconstructed the development blueprint of the enterprise.Specific analysis of the indicators for synergistic effects from different perspectives is provided,and targeted improvement suggestions are proposed,which sets a model and provides reference for similar enterprises with restructuring intentions,similar enterprises in other industries,and even all state-owned enterprises. |