一、商誉是一种特殊形态的商品笔者认为商誉是经济学范畴的一个概念,应当把它放在经济学范畴来揭示其内涵和外延。那么,从经济学的角度来看,商誉的本质是什么呢?笔者认为,商誉是一种特殊形态的商品。它的价值渊源于造就、发展企业过程中部分个别活劳动的积累,其使用价值是企业生存、竞争、发展及获利能力,或者说是企业运动能力。商誉价值可以通过一般企业产品的交换实现,也可以通过企业这种特殊商 First, the goodwill is a special form of commodity The author believes that goodwill is a concept of economics category, it should be placed on the scope of economics to reveal its meaning and extension. So, from an economic point of view, what is the essence of goodwill? I believe that goodwill is a special form of goods. Its value stems from the accumulation of some individual living activities in the process of creating and developing enterprises. Its value of use is the survival, competition, development and profitability of enterprises, or the ability of enterprises to exercise. Goodwill value can be achieved through the exchange of general business products, but also through the business of this special business