本文试图对已经资不抵债但仍继续经营的子公司的合并报表问题作一探索 ,以解决目前已经较为普遍存在的这类问题。该文首先分析了企业的现状、合并报表中存在的问题 ,针对不同情况下母公司对这类子公司承担责任的不同 ,提出了母公司对资不抵债子公司不同的合并处理方法 This article attempts to explore the issue of consolidated statements of subsidiaries that are already insolvent but still in operation, in order to resolve such issues that are now prevalent. The paper first analyzes the current situation of the enterprise and the problems existing in the consolidated financial statements. In view of the different responsibilities of the parent company for such subsidiaries in different situations, this paper proposes different consolidation methods for the parent company