商誉是企业过去的交易事项形成的并由企业拥有或控制的经济资源。自创商誉是否可以确认入账,一直是理论界争论的焦点。自创商誉应否确认的两种观点一是认为自创商誉不可以确认入账。首先,自创商誉的本质是企业 Goodwill is an economic resource formed by an enterprise’s past transactions and owned or controlled by an enterprise. It is always the focus of debate among theorists whether the creation of goodwill can be confirmed. One of the two viewpoints of whether to create goodwill should be that it is not recognized as a self-made goodwill. First of all, the essence of self-made goodwill is business