商誉作为一种无形资产,是随着产权有偿转让行为的发生而在企业会计业务中出现的。当前,我国正在对国有企业实施战略性改组,由于产权制度的变化,在具体操作过程中,必然会遇到对商誉这项无形资产的确认、评估、转让问题。为了保证企业转制改革的顺利进行,必须弄清楚商誉的特点、确认及其评估的方法。本文试就这些问题略述于后。一、商誉的特点商誉具有无形资产的共同特点,主要体现在以下几个方面:1.没有实物形态,看不见,摸不着,只能通过法律法规的规定或者合同约定的权利所确定的具有 Goodwill, as an intangible asset, appears in the accounting business of an enterprise with the occurrence of the paid-up transfer of property rights. At present, our country is implementing a strategic reorganization of state-owned enterprises. Due to changes in the property rights system, we must inevitably encounter the problem of confirmation, assessment and transfer of goodwill in the process of concrete operation. In order to ensure the smooth progress of the restructuring of enterprises, we must clarify the characteristics of goodwill, identify and evaluate the methods. This article examines these issues outlined in the post. First, the characteristics of goodwill Goodwill has the common features of intangible assets, mainly reflected in the following aspects: 1. There is no physical form, invisible, touching, only through the provisions of laws and regulations or contractual rights identified have