并购是企业整合资源的重要手段,也是实现资本的低成本、形成强大的规模效应的重要途径。但是,当前由于并购中企业的角色定位不同,双方在战略、制度、运行机制、企业文化等方面的冲突,使并购难以形成有效的融合。另外,由实证数据可知,70%的失败源于并购后的整合过程。企业并购后整合难,但最难的莫过于企业文化的融合。因此,研究并购后企业文化的融 Mergers and acquisitions (M & A) are important means for enterprises to integrate resources and are also an important way to realize the low cost of capital and form a strong scale effect. However, due to the different positions of the enterprises in the M & A at present, the conflict between the two parties in terms of strategy, system, operation mechanism and corporate culture makes the merger difficult to form an effective integration. In addition, from the empirical data, we can see that 70% of the failures stem from the consolidation process after the merger. After the merger of enterprises difficult to integrate, but the hardest than the integration of corporate culture. Therefore, the study of corporate culture after the merger