Unmasking Reasoning Processes: A Process-aware Benchmark for Evaluating Structural Mathematical Reasoning in LLMs

Recent large language models (LLMs) achieve near-saturation accuracy on many established mathematical reasoning benchmarks, raising concerns about their ability to diagnose genuine reasoning competence. This saturation largely stems from the dominance of template-based computation and shallow arithmetic decomposition in existing datasets, which underrepresent reasoning skills such as multi-constraint coordination, constructive logical synthesis, and spatial inference. To address this gap, we introduce ReasoningMath-Plus, a benchmark of 150 carefully curated problems explicitly designed to evaluate structural reasoning. Each problem emphasizes reasoning under interacting constraints, constructive solution formation, or non-trivial structural insight, and is annotated with a minimal reasoning skeleton to support fine-grained process-level evaluation. Alongside the dataset, we introduce HCRS (Hazard-aware Chain-based Rule Score), a deterministic step-level scoring function, and train a Process Reward Model (PRM) on the annotated reasoning traces. Empirically, while leading models attain relatively high final-answer accuracy (up to 5.8/10), HCRS-based holistic evaluation yields substantially lower scores (average 4.36/10, best 5.14/10), showing that answer-only metrics can overestimate reasoning robustness.