论文题目：中国企业跨国并购中的文化整合策略
中文摘要：由于中国企业文化在跨国并购的弱势地位，被并购企业对中国企业文化的抵制，中国的并购企业就需要在文化整合上下大力气，要对跨国并购过程中所面临的多元文化进行分析，选择适当的文化整合策略，保证跨国并购的成功完成，实现预期的商业价值。跨国并购是指一国企业为了某种目的，通过一定渠道和支付手段，将外国企业的一定甚至全部份额的股份或资产收买下来，从而对后者的经营管理实施部分或完全的控制。而令人眼花缭乱的跨国并购背后是双方企业艰难而让人期待的整合。整合包括业务上或是技术上的整合和文化整合，所谓文化整合就是指按照现代企业管理发展的趋势和要求， 通过对双方企业文化的提炼， 提出新的企业文化并加以推动和实施的活动过程。在一项对欧洲100位高管人员进行的他们所参与的700个并购案例的调研结果显示：企业并购最大的障碍是来自“文化和人”方面。可以说，文化的整合比业务上的整合更关键，因为文化的整合牵涉到消除员工的顾虑并建立一种新的观念，而这是一个相当复杂而漫长的过程。


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Thesis topic: Chinese enterprises, transnational mergers and acquisitions in the Cultural Integration Strategy

Chinese Abstract: As China's business culture in the disadvantaged status of transnational mergers and acquisitions, corporate mergers and acquisitions were on the cultural boycott of Chinese enterprises, China's mergers and acquisitions businesses need to make great efforts to integrate culture, the process of cross-border mergers and acquisitions in the face of multi-cultural analysis and the selection of appropriate cultural integration strategy to ensure the successful completion of cross-border mergers and acquisitions, the expected commercial value. Transnational mergers and acquisitions is a State enterprise to a particular purpose, through certain channels and means of payment, foreign enterprises will be some or all of the shares or assets of the share buy down, the latter the implementation of the operation and management of partial or complete control. The dazzling behind cross-border M & enterprises of the two sides is difficult and people look forward to the integration. Including the integration of business or technical integration and cultural integration, the so-called cultural integration means in accordance with the development of modern enterprise management trends and requirements of the enterprises of the two sides through a culture of extraction, the introduction of new corporate culture and to promote the process and the implementation of activities . In a Europe 100 executives of their participation in the 700 merger cases Findings show: M & A is the biggest obstacle from the "culture and people". It can be said that the integration of culture than on the integration of business more crucial, because cultural integration involves the elimination of staff's concerns and the establishment of a new concept, and this is a very complex and lengthy process.