我国会计将商誉定义为企业获取超额收益的能力。具体地说,商誉是企业拥有或控制的能为企业带来超额经济利益却无法具体辨认的一种无形资源。商誉按其来源不同,分为自创商誉和外购商誉两种。自创商誉是企业在长期的生产经营过程中逐步积累形成的各种优越条件和无形资源,自创商誉 China’s accounting defines goodwill as the ability of enterprises to obtain excess returns. Specifically, goodwill is an invisible resource owned or controlled by an enterprise that can not be identified by its ability to generate excess economic benefits for the enterprise. Goodwill according to their different sources, divided into self-made goodwill and purchased goodwill two. Build goodwill is the enterprise in the long-term production and management in the process of accumulation of various advantages and intangible resources, self-created goodwill