I
摘要
随着世界经济的发展，跨国经营、企业并购日益增多，企业间的竞争亦趋于多元化，纵
观企业间的技术竞争、人才竞争、营销竞争，一切竞争的核心在于企业文化。对于并购的企
业来讲，并购双方有不同的人力资源组成背景、技术条件、市场优势……并购双方的整合不
单单是各类条件优势的整合、形成规模效益或者协同效应，并购中需要解决多方面的问题、
整合多方面的资源，而企业文化是核心问题之一。

本文的研究对象是汽车零配件行业中刚完成并购的 A 企业，该企业在并购之后企业竞争
战略发生转变，配合并购以及战略调整，企业内部人员组成、组织架构发生变化、企业的管
理制度也在调整。但是由于并购双方的背景不一样，管理模式和企业文化存在较大差异，A
企业的前身更倾向于中国国有企业文化，而并购它的企业则属于德国的企业文化，不同的文
化背景使得在 A 公司的变革过程中，存在管理方法和模式的冲突、企业内部人员文化冲突、
企业文化冲突的情况，这些冲突阻碍了竞争战略的推进和实现。本文运用文化冲突、文化再
造等方面的理论，通过问卷调查、访谈等方法充分了解 A 公司企业内部文化存在的问题，结
合企业文化的相关理论，对 A 公司在新战略条件下的企业文化冲突解决以及企业文化再造进
行了研究，并通过分析存在的问题，结合企业文化协同管理理论和竞争战略的相关知识，找
出切实可行的文化再造方法，以期达到促进企业经营业绩的提升，实现竞争战略的目的。为
确保竞争战略的实现，稳步推进企业内部各项改革，本文根据并购双方的特点，对企业文化
进行重新定位，推进跨文化冲突管理，建立并切实落实各项管理制度和生产制度，建立人才
选用机制及考评激励机制，并建立调研分析、系统规划、具体实施和评估调整结合的文化再
造流程，在企业的发展过程中不断修正建立符合战略发展要求的文化。

关键词:企业文化，文化冲突，竞争战略，文化再造II
Abstract
With the development of world economy, more and more companies are multinationals with
operations throughout the world, and enterprise mergers occur frequently. The competition among
companies is also becoming diversified, there is technological competition, HR competition,
marketing competition, etc…Throughout all competition, thecorporate culture is the key.For M &A
companies, the integration is not only including all kinds of advantages to form scale benefit or
synergies, it need to solve many problems and to integrate various resources,and the key of
successful M& A is the corporate culture.
The research object of the paper is Enterprise A, who products auto parts, has just been acquired by
a Germangroup, and its competitive strategy is changed after merger.With the M&A and the
strategic adjustment, its internal organizationstructure and staff structure change, its management
system also need to be adjusted. But the backgroundof both sides of M&A is different, their
corporate culture and management mode also have manydifferences, the acquiredlikes one
ofChinese state-owned enterprise’s culture, the other is German corporation culture. These
differences make conflict of the management methods and modes,internal staff culture and
corporate culture in the process of Company A’s transformation.All conflict hinders to achieve its
competition strategy.In this paper, using the theory like cultural conflict, cultural reconstruction,
with the method of questionnaire, interview, investigate which is the problem in its culture, research
how to solve the conflict of culture and to reconstruct a new culture, and find out the
reconstructionmethod, combined with the knowledge of collaborative management theory on
enterprise culture and strategy, in order to promote its business performance and to achieve the
competitive strategy.In order to ensure the implementation of strategy, to steadily push forward its
reform, according to the characteristics of both companies of M&A, reset its cultureby promoting
the cross-cultural conflict management, establishing and carrying out new production system and
management system, new human resource system and KPI, by analysis, planning, implementation
and evaluation to adjust new culture reconstruction process and method.
Key words:corporation culture, culture conflict, strategy, renovation of culture