本文利用案例分析的方法收集和分析了ICOS两次跨国并购,对其知识转移过程以及影响并购知识转移的因素进行了比较研究,得出了以下结论:并购方学习意图决定了知识转移的方向,文化距离会阻碍跨国并购知识转移,较早进行深度并购整合有利于知识转移。 In this paper, case analysis is used to collect and analyze the cross-border mergers and acquisitions (ICOS) cross-border mergers and acquisitions (ICOs). The author makes a comparative study of the knowledge transfer process and the factors that influence the M & A knowledge transfer, and draws the following conclusions: The learning intention of mergers and acquisitions determines the direction of knowledge transfer, Cultural distance will hinder the knowledge transfer of cross-border M & A, and the integration of deep mergers and acquisitions will be beneficial to knowledge transfer.