Legal analysis: The content and procedures of the enterprise restructuring plan must be legal, and the system and operating methods of the original state-owned enterprises must be changed to adapt to the development of the socialist market economy.

Legal basis: "Opinions on Regulating the Restructuring of State-owned Enterprises" 1. Improve the system and standardize operations (4) Asset evaluation. When state-owned enterprises are restructured, they must hire a qualified asset appraisal firm to evaluate assets and land use rights in accordance with the "Measures for the Administration of State-owned Assets Appraisal" (State Council Order No. 91). When conducting asset appraisals, state-owned holding enterprises must strictly comply with the procedures stipulated in relevant laws and regulations. When transferring state-owned property rights to non-state-owned investors, the unit that directly holds the state-owned property rights shall decide to hire an asset appraisal firm. The company's patent rights, non-patented technologies, trademark rights, goodwill and other intangible assets must be included in the scope of assessment. The evaluation results shall be approved by the unit that approves the restructuring of state-owned enterprises and the transfer of state-owned property rights in accordance with relevant regulations.