( )是指企业把其拥有的某一子公司的股份,重组给母公司的股东,使子公司从母公司的经营中分离出去,形成一个与母公司有着相同股东的新公司。
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B
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