随着中国经济改革开放的不断深入，民营企业异军突起，民营企业并购国有企业越来越成为企业并购大军的重要组成部分。民营企业并购国有企业不仅是国有企业改革的一个有效的途径；而且，民营企业可以通过并购国有企业，完成低成本扩张，扩大多元化经营，充分利用被并购企业的技术、资源、人才、政策、品牌等资源迅速充实自己的内在实力，提升核心竞争力。被并购的国有企业，也可以通过兼并重组的机会进行重塑体制、机制，合理配置进行产业升级，走向市场，促进企业良性发展。然而，企业并购的成功率却并不高，调查分析表明文化整合问题是并购企业的最大挑战。本文针对于“民营企业并购国有企业”这一视角，在深入研读相关文献的基础上，采用案例分析的方法，具体结合A公司并购国有企业B公司文化整合的过程，通过分析并购双方的企业文化差异，结合在实际并购后文化整合中文化冲突表现以及有效整合实施过程分析，最后总结出了民营企业并购国有企业过程中文化整合的成功经验。为类似的企业的并购整合提供参考借鉴。

With China's deepening economic reform and opening up, the sudden emergence of private enterprises, private enterprises mergers and acquisitions mergers and acquisitions of state-owned enterprises is increasingly becoming an important part of the army. Private enterprises is not only the acquisition of state-owned enterprises reform of state-owned enterprises an effective way; Moreover, private enterprises through mergers and acquisitions of state-owned enterprises can complete low-cost expansion, expanding diversified, full use of the acquired company's technology, resources, personnel, policy, brands and other resources rapidly enrich their inner strength, enhance core competitiveness. The acquired state-owned enterprises, but also through mergers and acquisitions opportunities for reshaping the system, mechanism and rational allocation of industrial upgrading, to market and promote the sound development of enterprises. However, the success rate of mergers and acquisitions is not high, the survey showed that cultural integration problem is the biggest challenge corporate mergers and acquisitions.This paper focuses on "private mergers and acquisitions of state-owned enterprises," this perspective, an in-depth study of the relevant literature, based on a case study approach, the specific combination of Company A Company B state owned firms cultural integration process of mergers and acquisitions by analyzing both sides of the corporate culture differences, combined with the actual post-merger cultural integration performance and effective integration of cultural conflict analysis of the implementation process, and finally summed up the process of state-owned enterprises mergers and acquisitions of private enterprises in the cultural integration of successful experience.