商誉这一概念是随着企业产权有偿转让行为的发生才在企业财务会计中出现的。近年来，随着企业改制、购并、资产重组和股份合作等经济业务的发展及知识经济的兴起，商誉有关问题受到理论界和实务界的关注。人们对商誉会计问题也存在许多争议，如商誉能否确认，自创商誉如何计量 The concept of goodwill appears in the financial accounting of an enterprise with the occurrence of paid transfer of corporate property rights. In recent years, with the development of economic operations such as corporate restructuring, mergers and acquisitions, asset restructuring, and share-based cooperation, and the rise of the knowledge economy, issues related to goodwill have attracted the attention of theorists and practitioners. There are also many disputes about goodwill accounting issues, such as whether goodwill can be confirmed and how goodwill is measured.