摘要:在经济全球化的大背景下，越来越多的企业通过跨国并购来增强自己的竞争力，在世界范围内掀起了第五次跨国并购的浪潮。中国也在“走出去”战略的推动下，积极走出国门。但是我国企业在走出去的道路上并不是一帆风顺的，“母国”和“东道国”之间的文化冲突和整合难题，成为制约中国企业更好地走出去的主要障碍。本文从国家文化差异和企业文化差异两个方面分析了文化冲突形成的主要原因，并且对文化整合模式、文化整合模式的选择原则、以及文化整合的步骤进行了阐述和分析。最后，以联想并购IBM PC业务这一具体案例进行实证分析，针对联想在并购过程中的文化冲突提出了整合建议。联想在跨国并购过程中遇到的文化冲突和其文化整合之路对中国的跨国并购企业如何更好地“走出去”有重要启示。
关键词：跨国并购；文化冲突；文化整合
Abstract:Under the background of economic globalization, more and more enterprises are trying to enhance their competitiveness through cross-border mergers and acquisitions, which has set off a wave of the fifth international M&A in the worldwide. Following with the “Going-out” strategy, many Chinese enterprises have taken international M&A way. But they are not going well. The cultural conflicts and integration problems between home and host country become main obstacles which provide Chinese cross-border enterprises from being better. This article talks about main reasons of cultural conflicts from the angle of national cultural differences and corporate cultural differences. In addition, the cultural integration models, the principles to select cultural integration model, and steps of cultural integration are also within the scope of study. Finally, the Lenovo acquisition of IBM was taken as a specific case to make empirical analysis, and some suggestions are given to ease the cultural conflicts. Actually, the cultural conflicts Lenovo encountered in cross-border M & A and its cultural integration of cross-border M & A Road have an important reference value to cross-border M&A business in China on how to “go out ” better.
Keywords：international M&A ;cultural conflicts; cultural integration
