商誉是指企业由于技术先进、掌握了生产的诀窍,或由于拥有得天独厚的地理位置,或由于信誉好而获得了顾客的信任,或由于组织得当、生产经营效益高等原因而形成的无形价值。本文首先从商誉的定义和特点入手,进而从正反两个方面分析自创商誉的确认问题,并且得出自己的结论,在此基础上,提出两种计量自创商誉的方法。 Goodwill refers to the intangible value that an enterprise derives from the know-how of production due to its advanced technology, the trust of customers due to its unique geographical location or its good reputation, or the high efficiency of its production and operation as a result of its organization. Firstly, this article starts with the definition and characteristics of goodwill, and then analyzes the confirmation of self-made goodwill from both positive and negative aspects, and draws our own conclusions. On this basis, we propose two methods to measure self-made goodwill.