商誉与人力资源商誉是一种能够给企业带来超额收益的无形资产。美国学者曾指出：“如果一家企业有优越的营利能力——即从企业购受者的观点计算，在现有有形资源的基础上有能力获取正常的或代表性报酬率以上的盈利，并且，这种优越的盈利能力不是由诸如专利权或者专营权利等专 Goodwill and Human Resources Goodwill is an intangible asset that can bring excess returns to the business. American scholars have pointed out: "If a company has superior profitability - that is, from the perspective of business buyers, based on the existing physical resources have the ability to obtain more than the normal or representative rate of return on earnings, and, This superior profitability is not such as patent or franchise rights