Restructuring of state-owned enterprises is one of the key contents of Vietnam's economic restructuring process recently and was initiated by the Resolution of the fourth Central Executive Committee Meeting (Course IX) 2011 and Project 939 of the Government in 2012. After more than 5 years of implementation, the process of restructuring state-owned enterprises has achieved remarkable results but still has many limitations and shortcomings. In order to restructure state-owned enterprises to achieve the desired results, there should be objective assessments on the situation of implementation and recognition of outstanding issues, in which, assessing the practical operation efficiency of State-owned enterprises after being adopted by state-owned enterprises in Vietnam for more than 5 years with important criteria related to the performance of state-owned enterprises and the proportion of enterprises' contributions to the economic growth of the country.