在企业跨国并购中,文化冲突直接影响着并购的成败。企业文化的差异既有历史、文化、地域的差别,也有包括企业精神、经营理念等内在价值观念上的差异,这种文化差异造成的冲突给企业经营活动带来了负面影响。所以,在企业并购过程中应该进行跨文化管理,寻求符合并购主体双方的文化整合类型,以提高并购绩效。 In the cross-border mergers and acquisitions, cultural conflicts directly affect the success or failure of mergers and acquisitions. Differences in corporate culture include historical, cultural and geographical differences as well as differences in internal values ​​including entrepreneurial spirit and business philosophy. Such conflicts caused by cultural differences have had a negative impact on business operations. Therefore, cross-cultural management should be carried out in the process of M & A and seek to meet the cultural integration types of both parties to improve M & A performance.