编者按:随着市场经济的发展,商誉的价值及其重要性日益凸现,尤其是随着经济全球化步伐的加快,20世纪90年代以来,全球并购浪潮风起云涌,商誉成为企业并购中不可回避的焦点问题。国内外学者曾从不同角度对商誉问题进行过大量研究,但由于其特殊性与复杂性,至今仍是困扰会计界的难题之一。我国新企业会计准则第7号《无形资产》、第8号《资产减 Editor’s note: With the development of market economy, the value and importance of goodwill are becoming increasingly prominent. Especially with the acceleration of economic globalization, the tide of global mergers and acquisitions has been surging since the 1990s and goodwill has become inevitable in mergers and acquisitions Avoid the focus of the problem. Scholars at home and abroad have done a great deal of research on goodwill from different perspectives, but due to their particularity and complexity, they are still one of the problems plaguing the accounting profession. China New Enterprise Accounting Standards No. 7 “intangible assets”, No. 8 "assets minus