虽然人们对商誉的本质有不同的认识 ,但主流会计理论一般都将之视为无形资产。例如 ,亨得里克森在其名著《会计理论》“无形资产”一章中 ,专辟“商誉”一节进行讨论。本文拟从管理整合效率的新视角 ,重新审视商誉“无形资产观” ,以期推动商誉理论发展。一、对传统商誉观的审 Although people have different understanding of the nature of goodwill, mainstream accounting theory generally regards it as an intangible asset. For example, Hendrickson discusses in his chapter “Goodwill” in his chapter “Intangibles in Accounting Theory.” This article intends to reexamine the goodwill view of intangible assets from a new perspective of the efficiency of management integration in order to promote the development of goodwill theory. First, the traditional concept of goodwill trial