简述企业分立的程序。
(1)董事会拟订分立方案
(2)股东大会作出分立决议
(3)由分立各方,即原公司股东就分立的有关具体事项订立协议,并签订分立合同
(4)依法办理有关审批手续
(5)编制资产负债表及财务清单
(6)处理债权、债务等各项分立事宜
(7)依法办理变更登记手续
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