商誉作为一种特殊形态的商品，在现实经济生活中已被人们逐渐认识和接受。弄清商誉的价值渊源及澄清商誉的概念．对于深刻理解商誉这一现象，准确地进行商誉评估，妥善地处理商誉的财务计帐等问题都有十分重要的意义。本文想就商誉的定义及价值渊源问题作些初步的探讨。一、商 As a special kind of commodity, goodwill has been gradually recognized and accepted in the real economic life. Understand the value of goodwill and clarify the concept of goodwill. For a profound understanding of the phenomenon of goodwill, it is of great significance to accurately assess goodwill and properly handle the financial accounting of goodwill. This article wants to make some preliminary discussions on the definition of goodwill and the source of value. First, quotient