近年来,我国的很多企业纷纷组织力量进行跨国并购,是适应世界经济浪潮发展的需要,也是壮大企业自身实力的需要。但是,跨国并购存在收益的同时也存在着风险,其中文化整合风险是各个企业在整合过程中面临的最棘手的风险之一。本文从文化差异的角度分析了跨国并购中存在的文化整合风险,强调了合理的沟通在文化整合过程中的重要性。 In recent years, many enterprises in our country have organized their forces to carry out cross-border M & A in order to meet the needs of the tide of world economy and the need of strengthening their own strength. However, the existence of the benefits of cross-border M & A also exists the risk, of which the risk of cultural integration is one of the most intractable risks faced by all enterprises in the integration process. This article analyzes the risks of cultural integration in cross-border mergers and acquisitions from the perspective of cultural differences and emphasizes the importance of reasonable communication in the process of cultural integration.