根据《合并会计报表暂行规定》,在所有者权益为负数的子公司非持续经营的情况下,由于母公司采用权益法核算,对该子公司长期股权投资账面价值已降到零,不再承担子公司的债务等责任,因此没有必要将其纳入合并范围。但是,资不抵债的子公司有可能只是遇到暂时的财务困难,可以通过债 According to the Interim Provisions on Consolidated Financial Statements, in the case of a non-operating subsidiary with negative owner's equity, the carrying amount of the long-term equity investment in the subsidiary has been reduced to zero because the parent company is accounted for using the equity method and no longer bears the liability Subsidiary debt and other responsibilities, it is not necessary to be included in the scope of consolidation. However, insolvent subsidiaries may only encounter temporary financial difficulties, you can debt