无形资产是以知识经济形态为主体的资产，商誉作为无形资产，自产生以来，一直是会计理论与实务中最有争议的论题之一。目前，会计理论界普遍认为:商誉是企业所拥有和控制，能够给企业带来超额经济利益，无法具体辨认的资源。虽然许多学者发表了不少文章探讨商誉问题，但在许多 Intangible assets are the main forms of knowledge-based economy. Goodwill, as an intangible asset, has been one of the most controversial topics in accounting theory and practice ever since its inception. At present, the accounting theory community generally believes that: Goodwill is owned and controlled by the enterprise, can bring excessive economic benefits to the enterprise, can not be identified specifically resources. Although many scholars have published many articles on the issue of goodwill, but many