中国的经济理论界将商誉理解为可以创造出超额收益的无形资产,因为这种无形资产的存在使企业在经营和工作效率方面处于优越地位。商誉资产的价值可以通过企业市场价值大于企业净资产公允价值而得以确认。因此,一般认为,企业商誉资产的量化值是在企业产权有价转让时才有必要确认 China's economic theorists understand goodwill as an intangible asset that generates excess returns because the existence of such intangible assets puts the company in a superior position in terms of operational and work efficiency. Goodwill The value of an asset can be identified by its market value greater than the fair value of its net assets. Therefore, it is generally believed that the quantitative value of the enterprise's goodwill assets is necessary to confirm