【作者】 张藕香；

【导师】 章喜为；

【作者基本信息】 湖南农业大学 ， 农业经济管理， 2003， 硕士

【摘要】 随着经济全球化和市场全球化的发展，市场竞争程度日益加剧，企业并购行为愈演愈烈。然而在这一浪高过一浪的并购浪潮之后，其并购结果却不尽人意。据调查，在全球范围内，企业并购成功率只有43％，而在那些失败的并购案件中，80％以上直接或间接起因于企业文化整合的失败。因此，企业并购并不是资金与技术的简单联合，而实现从资产到企业文化的整合；企业并购的成功与否在很大程度上取决于在有形资产的优势互补过程中，对企业文化差异与冲突的处理。 本文正是在这种背景下，研究并购企业的文化整合，为在全球范围内实现资源的有效配置，使并购后的企业在制度、机制、组织、文化上进行协同运作，增强企业的核心竞争力，提高经济效益和社会效益具有十分重要的现实意义。 文章首先介绍了企业文化与企业并购基本理论，然后探讨了企业文化对并购绩效的影响，深入分析了并购企业的文化状况，尤其是引发文化冲突的原因及文化风险的产生，由此提出四种可供选择的企业文化整合模式，在此基础上，进一步系统地阐述了企业文化整合的原则及过程，最后提出企业文化整合的对策。更多还原

【Abstract】 With the development of economic globalization and market globalization, the extent of competition of the market is becoming more and more drastic. The enterprise merger and acquisition also become more and more fierce. But the result of M&A isn’t satisfactory. According to the investigation, over the world, there were only 43% of M&A enterprises succeeded; In these failure cases, there were more than 80% failed direct or indirect because of the failure of culture integration. Therefore, the M&A of enterprises is not the simple combination of capital and technology, but the realization of integration from capital to culture. The M&A enterprises whether success or not mainly depended on how to deal with the difference and conflict of enterprises culture during the superiority of the estate property supplied each other.Just under this backdrop, the thesis studied on the culture integration of M & A enterprises in order to realize the efficient distribution of the resources around the global, and make the M&A enterprises cooperate on the system.% mechanism-* organization and culture, improve the core competition of enterprises and increase the economic and social profits.The thesis firstly introduces the basic theory of enterprises culture and M&A, then probes into the effection of enterprises to the result of M&A, deeply analyzes culture situation of M&A enterprises, especially analyzes the reason of the cultural conflict’s . initiation and the cultural adventure’s production .On the basis of analysis, the thesis put forward four optional models of the enterprise culture integration and sy sternly illuminates the course, formula and way of the enterprise culture integration. Finally, puts forward the countermeasures of the enterprise culture integration.更多还原