商誉即企业的信誉和声誉 ,作为无形资产的一个组成部分 ,它是企业产权中不可忽视的重要部分 ,事关企业的生存与发展。商誉在企业开展兼并、重组、对外投资、引进外资、联营等活动中扮演的角色越来越重要。因此 ,对商誉资产的评估也越来越引起人们的高度重视 ,下面就商誉资产评 Goodwill is the reputation and reputation of an enterprise. As an integral part of an intangible asset, it is an important part that can not be ignored in the property right of an enterprise and relates to the survival and development of an enterprise. Goodwill is playing a more and more important role in activities such as mergers and acquisitions, restructuring, foreign investment, introduction of foreign investment and joint ventures. Therefore, the assessment of goodwill assets have attracted more and more people’s attention, the following assessment of goodwill assets