商誉是企业拥有的一项特殊的无形资产,具有不确定性、多样性和风险性。商誉的特征由此也决定了其会计计量的多样性,目前会计学界关于商誉的会计计量有三种代表性的观点:一是商誉是对企业好感的计价,即表示对企业有利的经营关系、雇员关系,或企业的有利地理位置、营销网络、良好管理声望等因素的计价;二是商誉是超额获利能力的现值,即代表企业超过正常 Goodwill is a special intangible asset owned by an enterprise, with uncertainty, diversity and risk. The characteristics of goodwill thus also determine the diversity of accounting measurement, the current Accounting profession on accounting measurement of goodwill there are three representative points: First, goodwill is the valuation of the enterprise favorability, which means that the company is conducive to business Relationship, employee relationship, or the company’s advantageous geographical location, marketing network, good management reputation and other factors; Second, goodwill is the present value of excess profitability, representing more than normal business