跨国并购企业文化整合分析与研究具有重要的意义，随着全球经济一体化，跨国并 购是企业寻求自身发展、扩大市场占有率、提升企业核心竞争力的主要手段。有研究结 果表明，跨国并购的成功与否在于企业并购后的整合，而文化整合是其中的重中之重。 随着经济的发展，越来越多的企业加入跨国并购的行列，正因为跨国并购中企业文化整 合是并购能否成功的关键，跨国并购的文化整合也越来越受到广大学者和企业家们的重 视。 本文主要研究跨国并购企业文化整合的管理问题，以 M 集团为研究对象，M 集团 作为一家市场调研企业，在进行跨国并购后，主要面临日本和美国之间的文化差异所带 来的文化冲突，这给企业管理运营带来了困扰。为了解决 M 集团由跨国并购所引发的 文化冲突等管理问题，论文对 M 集团的企业基本信息进行阐述，并采用案例研究方法 对 M 集团的文化冲突进行描述。通过案例的研究分析发现引发文化冲突的主要原因， 包括文化差异、商业文化差异、企业文化差异、沟通方式差异。 针对发现的问题及原因，论文进一步从跨国并购企业文化整合角度为 M 集团如何 解决文化冲突提出有效的解决方案，通过制定有效的文化融合方案、建立统一的商业文 化、制定合适的企业文化整合计划、建立有效的沟通体系，可以最大程度上的避免企业 文化冲突，使 M 集团内多种文化能够更好更有效的进行融合，有利于企业的发展。 关键词，跨国并购；文化差异；文化冲突；文化整合- II - Research on Culture Integration in Cross-Border Mergers and Acquisitions of M Group Abstract The analysis and research of cross-border M&A corporate culture integration is of great significance. With the integration of global economy, cross-border M&A is the main means for enterprises to seek their own development, expand market share and enhance their core competitiveness. Some research results show that the success of cross-border mergers and acquisitions lies in the integration of mergers and acquisitions, and cultural integration is the top priority. With the development of the economy, more and more enterprises have joined the ranks of cross-border mergers and acquisitions. It is precisely because the integration of corporate culture in cross-border mergers and acquisitions is the key to the success of mergers and acquisitions. The cultural integration of cross-border mergers and acquisitions is increasingly influenced by scholars and entrepreneurs. This paper mainly studies the management of cultural integration of cross-border M&A enterprises. Taking M Group as the research object, M Group, as a market research enterprise, mainly faces the cultural conflict brought by the cultural differences between Japan and the United States after the cross-border M&A. It’s bothering. In order to solve the management problems such as cultural conflicts caused by M Group's cross-border mergers and acquisitions, the paper expounds the basic information of M Group's enterprises, and uses case study methods to describe the cultural conflicts of M Group. Through the case study and analysis, the main causes of cultural conflicts are found, including cultural differences, business culture differences, corporate culture differences, and differences in communication methods. In view of the problems and causes of the discovery, the paper further proposes effective solutions for how M Group can resolve cultural conflicts from the perspective of cross-border M&A corporate culture integration. By formulating effective cultural integration programs, establishing a unified business culture, and formulating appropriate corporate culture integration. Planning and establishing an effective communication system can avoid corporate culture conflicts to the greatest extent, and enable the multi-culture within M Group to integrate better and more effectively, which is conducive to the development of enterprises. Key Words，Cross-border Mergers And Acquisitions; Cultural Differences; Cultural Conflicts; Cultural Integration- III - 目 录 摘要.............................................................................................................................I Abstract ............................................................................................................................. II 1 绪论.............................................................................................................................. 1 1.1 研究背景及意义............................................................................................... 1 1.1.1 研究背景................................................................................................ 1 1.1.2 研究意义................................................................................................ 2 1.2 案例研究设计................................................................................................... 2 1.2.1 案例对象的选择.................................................................................... 2 1.2.2 调研设计................................................................................................ 3 1.2.3 调研方法................................................................................................ 3 1.3 研究内容和技术路线....................................................................................... 4 1.3.1 研究内容................................................................................................ 4 1.3.2 技术路线................................................................................................ 4 2 案例描述...................................................................................................................... 6 2.1 企业介绍........................................................................................................... 6 2.1.1 并购方 M 集团概况 .............................................................................. 6 2.1.2 被并购方 L 集团概况 ........................................................................... 7 2.2 跨国并购背景................................................................................................... 8 2.2.1 行业背景................................................................................................ 8 2.2.2 并购的战略动机.................................................................................. 10 2.3 跨国并购后出现的文化整合问题................................................................. 11 2.3.1 习俗文化方面...................................................................................... 12 2.3.2 商业文化方面...................................................................................... 13 2.3.3 企业文化方面...................................................................................... 14 2.3.4 沟通交流方面...................................................................................... 17 3 案例分析.................................................................................................................... 19 3.1 企业跨国并购文化整合相关理论综述......................................................... 19 3.1.1 跨国并购概述...................................................................................... 19 3.1.2 企业文化整合概述.............................................................................. 19 3.1.3 文化整合模式的类型.......................................................................... 20 3.1.4 文化异质性成因及管理...................................................................... 21- IV - 3.2 跨国并购文化整合问题的原因分析............................................................. 22 3.2.1 文化差异.............................................................................................. 22 3.2.2 商业文化差异...................................................................................... 24 3.2.3 企业文化差异...................................................................................... 25 3.2.4 沟通方式差异...................................................................................... 26 4 解决方案.................................................................................................................... 29 4.1 制定有效的文化融合方案............................................................................. 29 4.2 建立统一的商业文化..................................................................................... 30 4.3 制定合适的企业文化整合计划..................................................................... 31 4.4 建立有效的沟通体系..................................................................................... 35 5 实施保障.................................................................................................................... 37 5.1 成立企业文化部............................................................................................. 37 5.2 建立文化整合制度......................................................................................... 38 5.3 对全体员工进行跨文化培训......................................................................... 38 5.4 文化交流与活动............................................................................................. 40 结 论..........................................................................................................................41