商誉作为企业中最具获利潜力的一种无形资产 ,已越来越引起人们的重视。商誉分为自创商誉和合并商誉 :自创商誉的确认和计量在理论与实务上还存在争论 ,到目前为止 ,还没有一家企业对自创商誉加以确认入帐 ;而合并商誉的确认和计量已达到某种程度上的共识。合并商誉与合并报表中的合并价差项目不同 ,但它们之间也有一定的联系。自创商誉是合并商誉存在的基础 ,若对自创商誉加以确认的话 ,则合并商誉的确认、计量方法就更具合理性 Goodwill, as an intangible asset with the most profitable potential in an enterprise, has drawn more and more attention. Goodwill is divided into self-made goodwill and goodwill incorporated: the recognition and measurement of self-made goodwill is still debated in theory and practice, and so far no enterprise has recognized the self-generated goodwill. Consolidation Recognition and measurement of goodwill have reached some level of consensus. Consolidated goodwill is not the same as the combined spreads in the combined financial statements, but there are also some links between them. Self-made goodwill is the basis for the existence of goodwill, and if the self-generated goodwill is confirmed, then the method for the confirmation and measurement of the combined goodwill is more reasonable