针对当前的并购高潮,本文以并购进程中的整合阶段为切入点,来着重研究并购中要素整合的理论和实践情况。本文以研究动因、整合概况探究和整合具体环节分析为主线,在基于理论方法论的基础上,来对我国的并购整合事业的问题提出相应可行的策略建议,实现理论服务实践的研究意义。 In view of the climax of the current mergers and acquisitions, this article focuses on the integration stage of mergers and acquisitions to focus on the theory and practice of the integration of factors in M ​​& A. Based on the theory and methodology, this dissertation puts forward feasible strategies and suggestions on the M & A and integration of China’s business, and realizes the significance of theoretical service practice.