商誉是一种典型的无形资产，商誉概念最早引人商业领域是在中世纪；而商誉引起人们的普遍关注，则始于上个世纪末。商誉被认为是无形资产中最“无形”的一种资产。长期以来，会计界和评估界争议最大、讨论时间持续最久、至今仍有意见分歧的恐怕莫过于“商誉”。近年来，由于市 Goodwill is a typical intangible asset. The concept of goodwill was first introduced in the commercial field in the Middle Ages; and goodwill has attracted widespread attention, starting from the end of the last century. Goodwill is considered to be the most “intangible” asset in intangible assets. For a long time, the accounting profession and the assessment community have the most controversy and the discussion time has lasted for a long time. There is still no doubt that there are still differences of opinions over “goodwill”. In recent years, due to the city