Only goodwill purchased outside is recognized in traditional accounting because of conservative principles, and internally generated goodwill is out of its scope.

Among the accounting problems of the goodwill,the recognition of internally generated goodwill is under long lasting and fierce discussion.

For any accounting entity, it possesses only internally generated goodwill if it does not engage in business acquisition, and it possesses external.

What is self-created goodwill,the paper introduces,that it is not purchased but develop voluntarily in the process of production and business of an enterprise.

Based on explaining the concept of the invisible assets,this paper introduces the confirmation and measurement of the recognizable invisible assets,discusses in detail on the confirmation and measurement of the self-created goodwill in the unrecognizable invisible assets,and points out that the confirmation and measurement of the self-created goodwill possesses certain necessity.

The factors that affect the self-generated goodwill are rather complex,and we can generalize them as:the good relationship,the remarkable staff,the salable products,the superior geographical position and the advantaged organizational structure.

Based on its inherent character,this paper systematically analyzes and reveals the reason why self-generated goodwill should be recorded in account.

After analyzing the difference between self-generated goodwill and purchased goodwill,the paper focuses on the inherent unity of the both.

Research on mechanism and acknowledgement, measurement of self-creative goodwill;