公司分立作为企业改制中资产处置的重要运作方式,通过分析公司分立的立法制度和经济价值,可知公司分立与资产转让行为、对外投资行为,均为公司转移和处置资产的几种有效途径,在公司改制的过程中作用不一,作为不同的经济事项,有不同的程序要求和后果,在经济司法领域,应由企业根据自身商业需求自由选择适用。 Corporate separation as an important mode of operation of assets disposal in enterprise restructuring. By analyzing the company’s separate legislative system and economic value, we can see that the company’s separation and assets transfer and foreign investment are all several effective ways for the company to transfer and dispose of assets. In the process of restructuring the company, it has different functions as different economic issues and has different procedural requirements and consequences. In the field of economic justice, enterprises should be free to choose according to their own commercial needs.