所有者权益为负数的子公司,虽然已陷入资不抵债的困境,应予以终止经营,进行破产清算,但在实际经济生活中,子公司所有者权益为负数的现象却不在少数。特别是在我国,通过企业改制,企业亏损的原因也有非经营性的因素,这类子公司无论是从政策性的考虑还是从社会稳定等其他因素的考 Although the subsidiaries whose owners ’equity is negative are already in the predicament of being insolvent, they should be discontinued and bankruptcy liquidated. However, in actual economic life, there are not many minority shareholders’ rights and interests in the subsidiaries. Especially in our country, through enterprise restructuring, the causes of corporate losses also have non-business factors, such a subsidiary, whether from policy considerations or from social stability and other factors of the test