The goodwill is an item of assets of enterprises, can bring the potential economic benefits to enterprise, It reflects comprehensive superiority of the enterprise. 摘要商譽(yù)是企業(yè)的一項資產(chǎn),能夠給企業(yè)帶來(lái)潛在的經(jīng)濟效益,它體現為整個(gè)企業(yè)的一種綜合優(yōu)勢。