浅议商誉资产特性及商誉资产评估的完善□杨胜廷商誉是企业在生产经营活动中与其它客体交往形成的信誉。它是企业整体素质的综合反映。由于商誉能够增加企业利润，因此，商誉又是一种资产，一种没有具体形态的无形资产。作为无形资产，它具有无形资产的一般特性。体现为：... Discussion on the characteristics of goodwill assets and the improvement of goodwill assets assessment □Yang Shengting Goodwill is the reputation formed by the company’s interaction with other guests in its production and business activities. It is a comprehensive reflection of the overall quality of the company. Since goodwill can increase corporate profits, goodwill is also an asset, an intangible asset that does not have a specific shape. As an intangible asset, it has the general characteristics of an intangible asset. Reflected:...