论商誉张翠荷目前企业合并、改组和收购时产生的商誉引起不少国家的重视。本文拟就商誉的性质、估价方法、在企业合并中的确认与处理以及在我国的有关规定等问题进行探讨。一、商誉的性质商誉是指企业整体价值超过可辨认净资产公平市价的部分。有的解释为企业具有的获得超... On the Goodwill Committed by the current corporate merger, restructuring, and acquisition of goodwill has attracted the attention of many countries. This article discusses issues such as the nature of goodwill, methods of valuation, confirmation and handling in business combinations, and relevant regulations in our country. I. The nature of goodwill Goodwill is the portion of an enterprise whose overall value exceeds the fair market value of identifiable net assets. Some explanations for companies with access to super...