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当前．国有企业大面积亏损．甚至资不抵债的情况也屡有发生．这是各方面都关注的问题。转换国有企业经管机制，建立国有控股公司已成为解决这一问题的比较一致的改革思路。那么，当被投资公司所有者权益出现负数，但又不能破产清算时，投资公司的投资额在会计上如何处理，则是
current. Large loss of state-owned enterprises. Even the situation of insolvency is frequent. This is a matter of concern to all parties. The conversion of state-owned enterprise management mechanisms and the establishment of state-owned holding companies have become relatively consistent reform ideas for resolving this issue. Then, when the owner’s equity of the invested company is negative but cannot be liquidated, how will the investment amount of the investment company be handled in accounting?