近年来,我国企业间的并购、重组行为日益增多,伴随着企业合并等产生的外购商誉问题也越来越被人们所关注。但是商誉不仅包括外购商誉,还包括自创商誉,而我国并未确认自创商誉,但自创商誉又是企业创造价值不可或缺的部分,因此,有必要对自创商誉的确认必要性展开探讨。 In recent years, mergers and acquisitions and restructurings among enterprises in our country have been increasing day by day, and the problems of purchased goodwill accompanied by business mergers are also drawing more and more attention. However, goodwill includes not only purchased goodwill, but also goodwill created by ourselves. However, our country does not recognize self-made goodwill, but self-made goodwill is an indispensable part of the enterprise to create value. Therefore, The need to confirm goodwill explores.