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Abstract: Taking the case of major asset restructions implemented in Shenzhen stock market from 2016 to 2018 as a research sample, this article analyzes the performance of Shenzhen stock market restructuring performance commitments. The study found that Shenzhen’s restructuring performance commitments have characteristics such as a high proportion of voluntary performance commitments, an increase in the unfulfilled rate of performance commitments, a relatively high proportion of “accurate compliance”, and a significant decline in performance at the end of the commitment period. At the same time, there are also transactions in the fulfillment of commitments. There are problems about the fulfillment of commitments: the parties have disagreements on performance compensation, the out-of-control of the target makes it impossible to perform the contract, and the financial fraud of the target evades the compensation obligation. Recommendations: First, improve the rules and strengthen the information disclosure requirements of the restructuring assets; second, focus on the setting of performance compensation clauses, and urge all parties to the transaction to perform due diligence; third, guide the company to set up a diversified gambling mechanism.