一、引言商誉（Ｇｏｏｄｗｉｌ）概念发轫于中世纪，但是直到１９世纪末才引起会计学界的普遍关注。在一个多世纪的时间里，商誉问题一直是会计理论研究领域内具有魅力的主题。会计界围绕着商誉展开的争论主要集中在以下几个方面：①商誉的性质；②是否以及如何确认自创商... I. INTRODUCTION The concept of Goodwil was born in the Middle Ages, but it was not until the end of the 19th century that it attracted the attention of the accounting profession. For more than a century, the question of goodwill has always been an attractive topic in the field of accounting theory. The controversy surrounding the goodwill of the accounting profession mainly focuses on the following aspects: ① the nature of the goodwill; ② whether and how to identify the self-employed ...