Goodwill refers to the potential economic value that can bring excess profits to the operation of enterprises in the future, or the capitalized value that the expected profitability of enterprises exceeds the normal profitability of identifiable assets (such as the average social return on investment). Goodwill is an integral part of the overall value of an enterprise. Brand is an intangible asset, which can bring a premium to the owner and increase its value. Its carrier is a name, term, symbol, logo or design and their combination, which is used to distinguish products or services from other competitors. The source of value-added comes from the impression formed by its carrier in the hearts of consumers. Brand can bring goodwill to enterprises, but goodwill is not necessarily brought by the brand of enterprises.