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本文结合国内外并购案例,分析了导致并购整合行为失败的深层次原因,明确了并购整合过程是一个同步开展、双向互动的有机整体,并以管理学、经济学相关理论为指导,对并购整合应重点关注事项、并购整合的效果评价和企业文化冲突等问题作了初步探讨,为后续开展企业并购整合的深层次研究奠定基础。
In this paper, we analyze the deep-seated reasons for the failure of mergers and acquisitions combined with the domestic and overseas mergers and acquisitions, and make it clear that the M & A integration process is an organic whole that is synchronous and interactive. Based on the theory of management and economics, The key issues, the evaluation of the effect of M & A integration and corporate culture conflicts should be discussed preliminarily, laying the foundation for further research on the integration of M & A.