商誉是指能在未来期间为企业经营带来超额利润的潜在经济价值,或一家企业预期的获利能力超过可辨认资产正常获利能力(如社会平均投资回报率)的资本化价值。本文对现代会计业务中涉及到的商誉的确认及计量的方法等进行了探究,力求完善商誉会计处理的理论研究。 Goodwill refers to the potential economic value of an enterprise that generates excess profits in the future, or the expected capitalization of an enterprise over the normal profitability of identifiable assets (such as social average return on investment). This article probes into the confirmation of goodwill involved in modern accounting business and the measurement methods, and tries to perfect the theoretical research of accounting treatment of goodwill.