商誉不同于专利技术、特许经营权等,是一种非可确指的无形资产,不仅其经济实质难以确认,而且会计确认也较困难。因此,商誉一直是会计理论和实务界广泛关注的焦点和难点问题,很难达到共识。笔者从经济学的视角出发,理论上对商誉的实质进行探讨。 Goodwill is different from patented technology, franchise, etc. It is a non-definable intangible asset. It is not only difficult to confirm its economic nature, but also difficult to confirm accounting. Therefore, goodwill has always been a focus and difficult issue that has attracted widespread attention in accounting theory and practice. It is difficult to reach consensus. From the perspective of economics, the author theoretically discusses the essence of goodwill.