正确认识商誉的性质,是正确认识商誉及其他问题的基础。对于商誉比较权威的观点当属美国当代著名会计理论学家享德里克森的看法。他在其专著《会计理论》中介绍了三个论点:一是好感价值论;二是超额收益论;三是总计账户论。这三种观点从不同方面强调了商誉的特征、本质和计价方法。商誉的形成。 Correct understanding of the nature of goodwill is the basis for a proper understanding of goodwill and other issues. The view on the comparative authority of goodwill is undoubtedly the view of the famous contemporary American accounting theorist, Frederickson. In his monograph “Accounting Theory,” he introduced three arguments: one is the value of goodwill; the other is excess return; and the other is total account. These three viewpoints emphasize the features, essences and valuation methods of goodwill from different aspects. The formation of goodwill.