Abstract
Following the more and more frequently trading activities of the property and conformations of the goodwill outsourcing, such as the business combination, transformation, reorganization and accounting standards and system improvement, the discussion point in the theoretical circle moved to the issues of whether or not the self-goodwill creative procedure should be recognized in today’s accounting academic environment, and whether make the current treatment more sufficiency. In nowadays, the proposition of the self-goodwill creative procedures in china has been excluded by the traditional accounting system, for the reason of its irrational and uncountable measuring method. For the latest Chinese accounting standard board that be implemented from January 1st, 2007, which recognized the outsourcing goodwill but the self-created goodwill, should be considered from the reliable, relevant and stability of the accounting system in the companies. Under the soaring tendency of the globalization, the accounting measurements technology for the business asset value has developed rapidly and accurately. Therefore for the corporations and manufactories creating more reliable self-goodwill should become an important and necessary part of the business operating.
Key words: Goodwill，Self-created goodwill, conformation of accounting treatment, Counting
