从20世纪90年代开始,全球范围内掀起了第五次企业并购的大浪潮。随着中国加入WTO,在国内企业界的跨国并购一时兴起。对中国企业而言,跨国并购面临着国家文化和企业文化双重差异的影响和挑战。因此,在新的时期,加强对跨国企业并购中的文化差异分析研究,具有重要的战略价值和现实意义。 Since the 1990s, the fifth wave of corporate mergers and acquisitions has been set off in the world. With China’s accession to the WTO, the multinational mergers and acquisitions in the domestic business community have been on a whim. For Chinese enterprises, cross-border mergers and acquisitions are confronted with the impact and challenges of the dual differences between national culture and corporate culture. Therefore, in the new period, it is of great strategic and practical significance to study and analyze the cultural differences in M ​​& As of multinational corporations.