商誉作为会计问题引起人们的关注源于企业合并业务,商誉作为企业高效经营管理的产物,其价值将随着企业产权结构的变化、所有者的易人以及资源的重新配置而发生变化。商誉源于企业人力资源的使用价值,就不断提高企业的核心竞争力及持续发展能力来说,都必须加强企业人力资源的管理,加强对商誉的管理。 Goodwill, as an accounting problem, has drawn people’s attention from the business of business combination. Goodwill, as a product of efficient business management, will change in value with the change of the structure of property right of the enterprise, the easy-to-use of the owner and the reallocation of resources. Goodwill stems from the use value of human resources of enterprises. In terms of constantly improving the core competitiveness and sustainable development capability of enterprises, it is necessary to strengthen the management of enterprise human resources and strengthen the management of goodwill.