关于商誉 ,早在１９世纪前后就已经是一个备受争议的问题。到了２０世纪 ,尤其是最近十几年 ,企业并购行为日渐增多 ,商誉在收购价值中所占的比重也越来越大。要谈商誉的计量和确认 ,必须了解商誉的形成来源 ,从其形成来源看 ,商誉可分为外购商誉和固有商誉。外购商誉通常是在? About goodwill, it was already a controversial issue as early as the 19th century. By the 20th century, especially in the recent decade, the mergers and acquisitions of enterprises have been increasing in quantity and the proportion of goodwill in the purchase value has been increasing. To measure and confirm the goodwill, we must understand the source of goodwill, from the formation of sources, goodwill can be divided into purchased goodwill and inherent goodwill. Outsourcing goodwill is usually in?