商誉问题在会计理论界一直被誉为百年谜题。在经济全球化快速扩张的背景下,受资源重组的需要及资本市场成熟发展等因素影响,全球范围内掀起了企业并购狂潮。这种情形促使企业的商誉价值愈加凸显,商誉也成为了热门的研究课题。一、自创商誉的披露相关问题阐述(一)商誉的概念目前对商誉的一般定义为:商誉指一个企业能够占据有利的地理位置、享有独占的特权、提供优质的商品或服务、具有较高的社会责任感、信誉良好而获得客户的信任、先进的 The issue of goodwill has been hailed as a century puzzle in accounting theory. In the context of rapid economic globalization, influenced by the need for resource restructuring and the mature development of the capital market, the M & A spree in the world is setting off. This situation prompted the company’s business reputation has become more prominent, goodwill has become a hot research topic. I. Description of issues related to the disclosure of self-made goodwill (I) Concept of goodwill At present, the general definition of goodwill is as follows: Goodwill refers to an enterprise that can occupy a favorable geographical position, enjoy exclusive privileges and provide high-quality goods or services , Has a high sense of social responsibility, reputable and access to customer trust, advanced