Abstract: The period of the 15th Five-Year Plan is a critical period for China to achieve green and low-carbon transformation and development. In this context, industrial enterprises, especially traditional ones, which serve as the micro foundation for green and low-carbon development, must undergo strategic restructuring. Based on relevant practices of industrial enterprises in China during the 14th Five-Year Plan period, the main achievements they have made in energy conservation, carbon reduction, green technology application, and green manufacturing system construction were systematically summarized; at the same time, the deep challenges still faced were analyzed, including the lagging construction of a carbon footprint management system, insufficient capacity for the coupling development of digitalization and greening, bottlenecks in large-scale application of key green and low-carbon cutting-edge technologies, and a huge gap in green talent support. Based on the dynamic capability theory and resource-based view, a strategic restructuring path for industrial enterprises in China during the 15th Five-Year Plan period was proposed, which should adhere to the principle of “establishing first and then breaking down”, take “digital green integration” as the core driving force, promote the coordinated reconstruction of technology, system, and management, and actively leverage the demonstration effect of clusters to promote the full release of green value, thus constructing a new strategy for green and low-carbon development of industrial enterprises in China that meets the new development concept and high-quality development requirements.