剥离是指公司将现有部分子公司、部门、产品生 产线、固定资产等出售给其他公司，并以取得现金或有价证券作为回报；分立是指将母公司在子公司中所拥有的股份按比例分配给母公司的股东，形成与母公司股东相同的新公司，从而在法律上和组织上将子公司从母公司中分离出去。尽管剥 Stripping refers to the sale of the Company's existing subsidiaries, departments, product lines and fixed assets to other companies in return for cash or securities. Dividends refer to those shares held by the parent company in subsidiaries The shares are distributed to the shareholders of the parent company to form the same new company as the shareholders of the parent company, thus legally and organizationally separating the subsidiary from the parent company. Although stripped