兼并企业管理层时素质与文化差异居企业兼并失败的第一位；第二位原因是缺乏兼并后的整合计划；第三位原因是缺乏对主兼企业的了解。一句话，文化整合是兼并企业成败的关键因素。而企业兼并的倡导者往往把精力过多地放在达成协议上，而忽视了文化的力量。 Mergers and differences in corporate management ranks first in the failure of mergers and acquisitions; the second reason is the lack of consolidation plans after mergers; the third reason is the lack of understanding of the main and corporate. In short, cultural integration is a key factor in the success or failure of a merger. Advocates of corporate mergers tend to focus too much on agreement, ignoring the power of culture.