商誉是不可辨认的无形资产,通常指企业在一定条件下能获取高于正常投资报酬率所形成的价值。商誉是企业经营过程中长期积累,受多种因素影响而形成的,也有的是外购的。本文认为,只要当商誉有客观的计价依据时,无论其自身形成还是外购都应当确认。 Goodwill is an intangible asset that is not identifiable and usually refers to the value that an enterprise can obtain above the normal rate of return on investment under certain conditions. Goodwill is the accumulation of long-term business process, under the influence of many factors, and some outsourcing. This article argues that as long as there is an objective valuation basis of goodwill, it should be confirmed whether it is formed by itself or outsourced.