With the advent of the knowledge economy era, the goodwill is getting increasingly important to the enterprises. Based on the analysis of the accounting problems related to the internally generated goodwill, this article clarifies the importance of confirming the measurement of the internally generated goodwill, and proposes methods of improving the accounting of the internally generated goodwill.%伴随着知识经济时代的来临，商誉对企业的重要性不断增大。本文就与自创商誉有关的会计问题进行了分析，阐明了自创商誉确认计量的重要性，并提出了对完善自创商誉会计核算的方法建议。
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