目前合并会计报表的作用日益增大。但是合并会计报表编制方法上还存在一些局限性,导致某些时候它所提供的会计信息的真实性不及企业个别会计报表,也掩盖了企业集团存在的风险。本文试图从纳入合并范围的控股子公司经营状况发生严重恶化,甚至资不抵债时,我们按常规方法编制合并? The current consolidated accounting statements of increasing role. However, there are still some limitations in the method of compiling consolidated financial statements. As a result, the authenticity of the accounting information it provides at some time is not as good as the individual accounting statements of the enterprise, and also masks the risks of the enterprise group. This article attempts to merge the scope of the subsidiary from a serious deterioration in business conditions, and even insolvent, we prepare the merger by conventional methods?