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，尽管母公司采用权益法核算，母公司对该子公司长期股权投资账户已降到零，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。但在该子公司持续经营时，母公司仍然控制着该子公司，并 According to the Interim Provisions on Consolidated Financial Statements, in the case of non-continuous operation of a subsidiary with negative owner’s equity, the long-term equity investment account of the parent company to the subsidiary has dropped to zero even though the parent company is accounted for using the equity method and no longer Bear the debt of subsidiaries and other responsibilities, it is not necessary to be included in the scope of the merger. However, the parent company still controls the subsidiary while the subsidiary is in continuous operation