企业分立是指一个企业依照法律或者合同规定分为两个或两个以上的企业的行为。企业分立包括被分立企业将其部分或全部营业分离转让给两个或两个以上现存或新设企业(以下简称分立企业),为其股东换取分立企业的股权或其他财产。企业分立有利于 Corporate separation refers to the behavior of an enterprise divided into two or more companies in accordance with laws or contractual rules. Enterprise separation includes the separation of some or all of its business operations by separate enterprises to two or more existing or newly established enterprises (hereinafter referred to as separate enterprises), and to exchange their shares for the shares or other assets of separate enterprises. Corporate separation is beneficial