商誉是企业在产品质量、经营管理、资金信誉、地理位置，以及职工素质和工作效率等方面处于较优越的地位，享有较高的声誉，从而具有获得高于一般盈利水平的能力。在企业的购买合并中，购受企业为取得被购企业的这种超额盈利能力，付出的一揽子购买价格高于其净资产公允价值的 Goodwill is a company that enjoys a superior reputation in product quality, operation and management, financial reputation, geographical location, quality of staff and work efficiency, and thus has the ability to obtain above-average profitability. In the merger of enterprises, the purchased enterprises purchase the enterprises to obtain this excess profitability, the purchase price paid for the package is higher than the fair value of its net assets