摘要:本文依托企业并购以及跨文化管理的理论，介绍中国企业涉足跨国并购的情况，从深入的分析中得出文化整合在跨国并购中所发挥的至关重要的作用。

　　　企业在跨国并购中尤其要重视文化整合，因为这是对传统上只对组织架构进行整合的并购理论的有益补充，最终目的是令企业领导者们既注重“硬件”问题——组织结构和技术，又注重“软件”问题——文化整合。企业并购后的文化整合的成功与否，直接关系到并购的成败，影响企业的进一步发展。文化整合是一个错综复杂的过程，本文总结出了整合后企业所应选择适应的管理方法，并对实施文化整合提出诸多深刻建议。本文也列举翔实的案例来阐述中国企业跨国并购中遇到的文化整合问题以及应对策略，中国企业跨国并购面临的整合问题远比外国企业多而且复杂，重视跨文化管理在文化整合中的运用是必然要求，充分发扬中国企业的优秀传统并扬弃大量不良企业文化是文化整合成功与否的关键所在。

　　　中国企业尚处于跨出国门的初始阶段，需要积累大量的跨国并购经验，特别是文化整合的经验，本文正是为中国企业朝国际化方向发展并做大做提出自己的建议。

关键词：并购  跨国  文化整合

Abstract:This article is based on the theory of merger and acquisition andcross-cultural management. The development of merger andacquisition is mentioned in the article, as well as the cross border M&A of Chinese enterprises. 

　　The author highlights the importance of cultural integration in M&A through in-depth analysis of cases. It is believed that cultural integration plays a crucial role in M&A because it complements traditional integration in which cultural integration is ignored. Cultural integration is the “software” in the integration while structural integration is the “hardware”. Additionally, cultural integration is a complex process. This article summarizes the adaptable cultural mode after integration and gives many pieces of advice. Some cases about cross-border M&A by Chinese enterprises are introduced in the article in order to identify the problems and search for appropriate means to handle cultural integration. As Chinese enterprises are faced with more problems than any other enterprises in cross-border M&A due to cultural differences, cross-cultural management should play a key role in cultural integration. Therefore,Chinese enterprises should develop corporate culture conducive to cross-border management.

　　This article is intended to provide a set of management system of cultural integration for M&A enterprises so as to promote cultural construction of Chinese companies and enhance their competitiveness globally.

Keywords: Merger and acquisition, Cross-border, Cultural integration.