一、商誉及其特征商誉是指一个企业与其他相同企业比较所得超额利润部分。超额利润的获得原因，可能是企业所处地点适中；生产效率．产品质量和管理水平较好；也可能是服务周到与顾客关系良好；企业的产品在市场竞争中处于垄断地位所致。商管技形成渠道不同可以分为自创商誉和 First, goodwill and its characteristics Goodwill refers to an enterprise with other similar enterprises than the excess profits. The reason for the excess profit may be that the location of the enterprise is modest; production efficiency. Good product quality and management level; also may be good service and good customer relations; corporate products in the market competition in a monopoly position. The formation of different business management skills can be divided into self-made goodwill and