在“走出去”发展战略背景下,不少中国企业把跨国并购当成了企业国际化的快速通道,掀起了中国企业跨国并购的浪潮。但是,中国在国际并购中的惨痛教训也令不少企业望而却步。因此,中国的企业在进行跨国并购时可以对各个方面的情况有一个清醒的认识和充足的准备,进而提高跨国并购的成功率 Under the strategy of “going global”, many Chinese enterprises regarded cross-border M & As as the fast channel for internationalization of enterprises, which set off a wave of cross-border mergers and acquisitions by Chinese enterprises. However, many Chinese companies have been discouraged by the painful lessons China has made in international mergers and acquisitions. Therefore, Chinese enterprises can have a clear understanding and sufficient preparations for cross-border mergers and acquisitions so as to improve the success rate of cross-border M & A