浅议商誉评估陈思商誉是指那些不具有实物形态，在企业持续经营中确能为企业提供某种权利并能为企业带来超额收益的无形资产。随着社会主义市场经济体制的确立，无形资产的评估，尤其是商誉的评估越来越受到人们的重视。一、商誉评估的定义、特点、作用商誉评估是指在企业... A Brief Discussion on the Evaluation of Goodwill Goodwill refers to those intangible assets that do not have a physical form and can indeed provide enterprises with certain rights in the continuing operations of the company and can bring excess returns to the company. With the establishment of the socialist market economic system, the assessment of intangible assets, especially the evaluation of goodwill, has received increasing attention. First, the definition, characteristics, and role of goodwill assessment