在会计实务中,一般只对企业外购商誉即合并商誉加以确认入帐,自行创造的商誉不予入帐。当一个企业购入另一个企业时,其购入成本超过被购企业净资产的公允价值之部分,就是商誉的价值。商誉的会计处理目前有许多弊端,本文就此有几点思考。 In accounting practice, generally only goodwill acquired by the enterprise is recognized as merger goodwill, goodwill created by itself is not recorded. When an enterprise purchases another enterprise, its purchase cost exceeds the fair value of the net assets of the purchased enterprise, which is the value of goodwill. The accounting treatment of goodwill has many drawbacks at present, this article has some ponders.