商誉是现代企业无形资产的重要内容,是评价企业经营状况和市场价值时不可或缺的组成部分,对商誉的估价恰当与否直接影响着整个评估报告的质量。然而,对于什么是商誉以及如何对商誉进行估价,目前评估界还有许多不同意见。笔者拟就此联系现代企业中对商誉信息的披露谈谈对商誉估价问题的一些看法。 Goodwill is an important part of intangible assets in modern enterprises. It is an indispensable component in evaluating the business conditions and market value of enterprises. Appropriate valuation of goodwill has a direct impact on the quality of the entire assessment report. However, there is still much disagreement among the appraisal community about what goodwill is and how goodwill is valued. I would like to contact the disclosure of goodwill information in modern enterprises to talk about some of the views on the valuation of goodwill.