一、负商誉悖论的提出要理解负商誉，首先就必须理解商誉。商誉一般认为是净资产的获取代价与其公允价值之间的差额。从会计学角度而言，对商誉的理解主要有两种观点：①商誉是人们对企业具有好感的无形价值；②商誉是其未来收益超过不包括商誉在内的投资正常报酬的贴现值。在 First, the proposed negative goodwill paradox To understand negative goodwill, we must first understand goodwill. Goodwill is generally considered as the difference between the acquisition cost of a net asset and its fair value. From the perspective of accounting, there are mainly two kinds of views on the understanding of goodwill: (1) Goodwill is the intangible value that people have a good impression on the enterprise; (2) Goodwill is the normal return on investment whose future income exceeds goodwill Discount value. in