当今,越来越多的企业开始通过跨国并购寻求进一步发展。但是,并购后失败率很高。对此,许多学者探讨了并购失败的原因。本文在目前企业跨国并购整合的研究基础上,提出公司治理整合概念,认为公司治理整合是企业跨国并购整合的核心,并给出公司治理整合模型,对公司治理文化整合、结构整合、机制整合的内涵进行分析。 Today, more and more enterprises are beginning to seek further development through cross-border M & A. However, after the merger failure rate is high. In this regard, many scholars have discussed the reasons for the failure of mergers and acquisitions. Based on the current research on integration of multinational M & A, this paper proposes the concept of corporate governance integration. It considers that corporate governance integration is the core of cross-border mergers and acquisitions, and gives the integration model of corporate governance, the integration of corporate governance culture, structural integration, mechanism integration Connotation analysis.