考虑到中国企业跨国并购面临的特殊性和困难性,本文基于企业文化整合的视角,构建了一个以并购双方愿意吸纳对方文化程度为X、Y轴,以并购文化整合阶段为Z轴的企业文化整合模式的多阶段动态选择模型。本文认为中国企业跨国并购企业文化的整合过程应根据并购双方具体情况,分阶段采用相应的文化整合模式。就一般情况而言,中国企业跨国并购在企业文化层面上的整合模式的选择可以沿着:学习引进→相互吸收→融合1(融合外国企业文化的成分多一些)或融合2(融合中国企业文化的成分多一些)→创新(形成一种新的共同的企业文化体系)的路径来分阶段渐进实施,希望能够为中国企业跨国并购企业文化整合活动提供有益的参考和借鉴。 Considering the particularity and difficulties faced by Chinese companies in cross-border mergers and acquisitions, this paper builds a corporate culture in which mergers and acquisitions are willing to absorb each other’s cultural level as the X-axis and Y-axis, and merge culture as the Z-axis. Integrated multi-stage dynamic selection model. This paper believes that the process of integration of Chinese companies’ cross-border M&A corporate culture should adopt the corresponding cultural integration model in stages according to the specific circumstances of the M&A parties. In general terms, the choice of the integration model of Chinese companies’ cross-border mergers and acquisitions on the corporate culture level can be: learning to introduce → absorb one another → integrate 1 (combine with more foreign corporate culture) or merge 2 (integrate Chinese corporate culture The composition of some more) → innovation (to form a new common corporate culture system) to implement the gradual implementation of stages, hoping to provide a useful reference and reference for Chinese companies cross-border M & A corporate culture integration activities.