一、资产剥离的内涵国外学术界对资产剥离(divestiture or divestment)的定义主要有两种,一种是从狭义角度,认为资产剥离是企业将其一部分资产出售给外部第三方,并取得现金及有价证券的行为。这里的资产剥离实际就是指资产出售(sell-off)。而广义的资产剥离定义则除了包 First, the connotation of divestiture Abroad academic circles on divestiture (divestiture or divestment) there are two main definitions, one is from a narrow perspective, that divestiture is the business part of the assets sold to an external third party, and to obtain cash and The behavior of securities. The stripping of assets here actually refers to the sale of assets (sell-off). The definition of generalized assets apart from the package