新经济时代,商誉在企业中的地位越来越重要,因此受到越来越多的重视。目前仍把自创商誉排除在会计的资产账簿之外,只将其成本支出计入期间损益。自创商誉应予确认。本文着重介绍了自创商誉的概念和国际惯用的两种计量方法:差额法和现值法。 In the new economic era, the reputation of goodwill in the enterprise is more and more important, so it has received more and more attention. At present, the original goodwill is still excluded from the accounting book of assets, and only its cost is charged to the profit and loss of the period. Created goodwill should be confirmed. This article focuses on the concept of self-created goodwill and two commonly used international measurement methods: difference method and present value method.