( )是指企业把其拥有的某部分业务和资产独立出去,公开招股上市,或已上市公司将其拥有的某部分业务和资产独立出去,另行公开招股上市。
A.资产剥离
B.公司分立
C.分拆上市
D.股份回购
正确答案是C
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