当今,改革重组已经成为国企扩大规模、增强实力、提高效率的重要手段,是企业实现快速增长和提高竞争优势的一种主要方式。但是,在国企合并、重组过程中,往往资产重组容易,人员重组也容易,最大的难题是文化的相互渗透、接纳和融合。文化影响价值观,而价值观影响态度,最终影响行为。因此,国企重组不仅仅是一种经济行为,更是一种文化行为,文化融合给国企重组、整合带来一个新课题。一、国企重组中加强文化融合的现实意义 Nowadays, the reform and reorganization have become an important means for state-owned enterprises to expand their scale, enhance their strength and increase their efficiency. It is also a major way for enterprises to achieve rapid growth and enhance their competitive edge. However, during the process of merger and reorganization of state-owned enterprises, asset reorganization is often easy and personnel reorganization is easy. The biggest problem is the mutual penetration, acceptance and integration of cultures. Culture affects values, while values ​​affect attitudes and ultimately affect behavior. Therefore, the reorganization of state-owned enterprises is not only an economic activity but also a cultural activity. The integration of culture brings a new task for the reorganization of state-owned enterprises and integration. First, the practical significance of strengthening cultural integration in the reorganization of state-owned enterprises