目前,随着企业改革、购并、资产重组和股份制合作等经济业务的不断发展,在资产评估中关于企业商誉的确认和计价问题已日益成为会计实务和学术界所关注的重点。一、对商誉性质和构成要素的认识按照商誉的一般定义,商誉是指企业一项不可辨认的无形资产。因此,它既不能单独计价,又不能单独出售。良好的地理位置、独特的生产技术、专营专卖权虽然是公认的无形资产之一,但可以资本化入账,可以转让 At present, with the continuous development of economic business such as enterprise reform, mergers and acquisitions, assets reorganization and shareholding cooperation, the issue of recognition and pricing of corporate goodwill in asset appraisal has increasingly become the focus of accounting practice and academia. I. The nature and composition of goodwill knowledge According to the general definition of goodwill, goodwill refers to an unrecognizable intangible assets. Therefore, it can neither be priced separately nor sold separately. Good geographical location, unique production technology, although franchise monopoly is recognized as one of the intangible assets, but can be capitalized into account, you can transfer