商誉,是企业拥有或控制却无法具体辨认的,能够对企业获得社会必要收益能力产生影响的诸要素综合的资本化价值。商誉的价值,反映了一个企业包括管理水平、经营业绩、销售网络、内部控制、人员素质、地理环境、历史声誉等诸多因素在内的整体素质,同时它也体现了企业未来的发展前景。作为企业无 Goodwill is the comprehensive capitalization of the various elements that an enterprise owns or controls but can not specifically identify and that has the ability to gain necessary social returns. The value of goodwill reflects the overall quality of an enterprise, including management level, business performance, sales network, internal control, personnel quality, geographical environment, historical reputation and many other factors, and it also reflects the company's future development prospects. No business