在当今全球化的商业环境中，语言和语言服务在企业跨国经营中扮演着至关重要的角色。首先，语言不仅是沟通的基础工具，更是企业成功实施国际化战略的关键。企业的语言能力直接影响其在新市场的沟通效率和文化适应性，有效的跨文化沟通可以帮助企业更好地理解目标市场的消费者需求，建立品牌认知，并促进产品和服务的本地化进程。其次，语言服务是连接不同文化和市场的桥梁。专业的语言服务能够确保企业产品、服务和营销材料在不同文化背景下准确传达其原意，增强品牌信息的全球一致性和地方相关性。而智能语言服务的发展，特别是人工智能和机器学习的应用，使得语言服务更加高效、精准，不仅帮助企业优化沟通流程，降低成本，还为企业打开全球市场的大门，建立良好的国际形象，吸引更广泛的消费群体。因此，语言和语言服务对企业全球化战略的成功至关重要。在以往文献中，虽有一些学者分析语言在国际商务活动中的重要作用，但就语言、语言服务与企业跨国经营关系的探讨还十分不足，特别是在中国情境下，语言对企业跨国经营有何作用？中国跨国企业有哪些语言服务策略？语言服务策略如何影响中国企业跨国经营效益？这些问题还有待深入研究。因此，本研究分别从理论分析、实证分析和案例分析三个层面入手，开展语言、语言服务与中国企业跨国经营研究。

首先，理论分析。研究对语言与企业跨国经营之间的密切联系进行了详细探讨，为后续研究做理论铺垫。研究发现，企业常用的跨国经营模式包括出口、合同模式和对外直接投资，但无论使用何种模式，语言不仅是一种沟通工具，还是一种战略资源，影响企业跨文化沟通、商务谈判与合同签订、文化敏感性与适应性、品牌沟通与市场营销、法律合规、员工管理与培训、风险管理、客户服务与满意度、创新与知识分享，以及国际市场竞争力等。因此，成功的跨国企业应熟练使用语言服务策略，适应不同的文化和语言环境，以更好地实现其国际化战略的目标。

其次，实证分析。根据笔者在博士后期间的研究兴趣和数据的可获得性，研究就语言差异性对企业跨国并购的影响进行了全面分析。基于社会身份认同理论，研究对Thomson One Banker 1982-2014年中国企业海外并购数据进行研究，并得出结论如下：（1）语言距离加大了并购双方社会身份认同的难度，影响信任关系的形成，从而增加了海外并购完成时间。（2）知识距离负向调节语言距离与并购完成时间的关系，知识距离越大，语言距离对并购完成时间的影响越小。（3）相比于民营企业，语言距离对并购完成时间的影响在国有企业组更加显著；进一步，在国有企业中，语言距离的影响对地方国有企业更加重要，而对中央企业并不显著，因为央企拥有丰富的资源和政策支持，从而可以降低他们对语言的依赖。（4）并购经验可以弱化语言距离的影响，当企业拥有丰富的并购经验时，语言距离的消极影响被减弱；但并非所有的经验都能触发企业学习行为，与成功经验和一般经验相比，失败经验和特定经验更能帮助企业有效学习，提升并购效率。（5）专业顾问降低了语言距离的影响，因为专业顾问可以为并购方提供丰富、可靠的并购信息，减少信息不对称，降低其对语言的依赖。因此，相比于聘请专业顾问的并购方，无专业顾问的并购方更需要依靠相似的语言来获取信息，缩短并购时间。

最后，案例分析。笔者对博士论文的研究内容进行了深化与扩展，研究就语言服务对企业出口的影响进行了双案例分析。在人工智能时代，智能语言服务是企业跨国经营的核心支撑。研究首先以语言服务经验最丰富且最具代表性的中国跨国企业华为作为案例研究对象，深入剖析其在语言智能情境下，语言服务创新的实现过程及其对出口的影响。研究发现：华为语言服务创新受到内外部语言智能情境的共同推动，与外部语言智能技术发展及应用相比，由组织变革、领导支持和技术推动构成的内部环境变化是最主要的驱动力；华为语言服务创新实践分为：明确语言服务需求、制定语言服务策略、落实语言服务措施和集成语言服务资产四个阶段，语言智能技术对企业开展语言服务创新活动具有不可或缺的作用。华为智能语言服务管理有效提高了其海外产品竞争力和海外品牌形象，进而促进了企业出口。然后，研究以外包语言服务经验较为丰富和具有代表性的中国跨国企业三一作为案例研究对象，深入剖析其外包语言服务策略的制定和落实。研究发现，三一制定外包语言服务策略主要受到内外部因素的共同作用，外部因素包括语言智能技术发展和语言服务供应商的成熟度，内部因素涉及企业成本效率、资源配置、风险管理以及灵活度和规模性。三一外包语言服务策略的落实由三一和语言服务供应商共同完成，遵循特定的项目管理流程。研究还发现，即使是外包语言服务策略，高效、敏捷、优质的语言服务依然能够提高企业海外产品竞争力和海外品牌形象，从而促进出口，助力企业跨国经营。通过双案例研究比较发现，无论是内包还是外包，语言智能情境下的语言服务活动是企业对跨国经营和管理的重构与创新。

在实证分析中，研究得出的理论贡献：（1）深化了国际商务领域有关语言战略的研究。对跨国企业而言，语言是重要的战略资源，了解语言如何影响国际战略绩效十分必要。通过融合社会学领域的“社会身份认同理论”，研究构建了语言距离影响企业海外并购完成时间的机制，并探讨了其情景限制因素。（2）丰富了国际商务领域有关文化的研究。研究一方面将语言从文化的盒子中解放出来，独立探讨了海外并购决策中语言的影响；另一方面，从文化距离指标构建来看，其包含的内涵十分宏大，其测量不能有效反映理论构建，即文化距离变量不能完全替代语言距离变量，研究通过采用更为细化的语言距离指标，丰富了文化研究。（3）发展了跨国并购理论。以往有关跨国并购研究中，大量文献关注并购后的整合绩效以及并购成败问题，对并购完成时间的关注极为稀缺。与此同时，已有海外并购文献聚焦探讨制度距离、文化距离、经验和政府等因素的影响，对语言距离与海外并购绩效关系的关注十分不足。本研究从语言距离的视角探讨影响海外并购完成时间的因素，进一步拓展了跨国并购理论。

在案例分析中，研究得出的理论贡献：（1）在语言智能领域，研究跳出了语言智能“技术论”的单一视角，拓展了对语言智能应用主题和应用情境的研究。（2）在语言服务领域，研究从中国跨国企业层面入手，借助扎根理论工具，剖析了中国跨国企业语言服务创新实践活动，并构建了语言服务创新过程模型。以华为进行案例研究得出的模型，不仅提出了语言智能情境，还描绘了跨国企业语言服务创新过程机制；而以三一作为案例研究得出的模型，不仅阐述了语言服务策略影响因素，还绘制了跨国企业外包语言服务创新过程。这些研究结论对语言服务理论进行了有益扩充。（3）在企业管理创新领域，以往有关企业管理创新的理论主要应用于知识管理、组织学习、团队管理、市场运营等方面，研究通过双案例分析发现中国跨国企业语言服务创新实践与企业管理创新理论基本一致。以华为为代表的企业是企业管理创新的“创造者”，不仅受到内外部环境因素的共同影响，管理创新的动机-创造-实施-标签化分别对应语言服务创新活动的四个阶段，即明确语言服务需求-制定语言服务策略-落实语言服务措施-集成语言服务资产。以三一为代表的企业是企业管理创新的“引进者”，管理创新过程包括的两大环节“如何做出采纳决策和如何有效实施方案”分别对应语言服务策略制定和语言服务策略实施两个阶段。研究将企业管理创新理论进一步运用到语言服务研究中，拓展了企业管理创新理论的适用范畴。

在实证分析中，研究得出的实践启示：（1）中国企业在海外并购中应重视语言距离的影响，加强对语言的管理，积极主动制定相应的语言管理政策和措施，特别是对有条件的大型跨国企业而言，可以设立专门的语言服务部门来为其海外活动保驾护航。此外，企业应加强对内部并购参与人员的语言和跨文化沟通培训，培养懂语言、能沟通、精并购的高端复合型并购人才，建立企业自身的并购人才储备。（2）企业应根据环境改变，灵活应对语言挑战。研究结果表明，国家间的知识差异、企业性质、并购经验以及是否聘请专业顾问等外部因素会影响语言距离发挥作用，因此企业可以通过选择合适的东道国、积累并购经验、聘请专业顾问等方式灵活应对海外并购中的语言障碍。

在案例分析中，研究得出的实践启示：（1）企业要树立语言服务意识。中国跨国企业应高度重视智能语言服务在企业国际化进程中发挥的基础性和先导性作用，把智能语言服务至于提高企业跨国经营能力的高度，积极建设语言服务相关部门，推广语言智能技术应用，设定语言服务人才培养方案，为企业实施智能语言服务提供支持。（2）企业应优化智能语言服务流程。中国跨国企业应综合权衡语言服务需求、语言服务管理能力、语言智能技术研发水平、语言服务供应商成熟度等因素，制定合理的语言服务策略，并借鉴一流公司的成功经验，在微观层面遵循项目管理流程进行落实，并根据用户反馈不断优化语言服务流程。（3）企业需加强语言服务核心资产建设。作为企业信息和知识的重要载体，语言是资产，也是核心竞争力。中国跨国企业在解决其语言服务需求的过程中，势必会积累大量的术语、翻译记忆、技术写作规范、本地化风格指南等语言资源。企业应借助语言智能系统或工具整合这类语言资源、集成企业语言服务核心资产，以供循环调用，并在降本增效的同时，也为企业数智化转型升级和企业管理创新提供积淀。

In the current globalized business environment, language and language service play a crucial role in the transnational operations of enterprises. On one hand, language is not only a fundamental tool for communication but also a key to the successful implementation of internationalization strategies. The linguistic capabilities of a corporation directly influence its efficiency in communication and cultural adaptability in new markets. Effective cross-cultural communication can aid enterprises in better understanding the consumer needs of target markets, establishing brand recognition, and facilitating the localization process of products or services. On the other hand, language service acts as a bridge between different cultures and markets. Professional language service ensures that the original intent of corporate products, services, and marketing materials is accurately conveyed across different cultural contexts, enhancing the global consistency and local relevance of brand information. The development of intelligent language service, especially through the application of artificial intelligence and machine learning, has made language service more efficient and precise. This not only aids enterprises in optimizing communication processes and reducing costs but also opens the doors to global markets, establishes a positive international image, and attracts a broader consumer base. Therefore, language and language service are vital to the success of corporate globalization strategies.

While some scholars have analyzed the importance of language in international business activities, discussions on the relationship between language, language service, and transnational enterprise operations are still insufficient, particularly in the Chinese context. Questions such as the role of language in the transnational operations of Chinese enterprises, the strategies of language service employed by Chinese multinational corporations, and how these strategies affect the transnational business efficiency of Chinese enterprises require further in-depth research. Therefore, this study embarks on research on language, language service, and the transnational operations of Chinese enterprises from three dimensions: theoretical analysis, empirical analysis, and case analysis.

First, theoretical analysis. The study conducts a detailed discussion on the close connection between language and transnational business operations of enterprises, laying the theoretical groundwork for subsequent research. It finds that regardless of the transnational operation mode employed by enterprises, including exporting, contractual modes, and foreign direct investment, language is not merely a tool for communication but also a strategic resource. It influences cross-cultural communication, business negotiations and contracting, cultural sensitivity and adaptability, brand communication and marketing, legal compliance, employee management and training, risk management, customer service and satisfaction, innovation and knowledge sharing, and international market competitiveness. Therefore, successful multinational enterprises should adeptly master language service strategies, adapting to different cultural and linguistic environments to better achieve their internationalization strategy goals.

Secondly, empirical analysis. Based on the research interest during the postdoctoral period and the availability of data, the study comprehensively analyzes the impact of language differences on one of the important transnational operation modes of enterprises—cross-border mergers and acquisitions (M&As). Utilizing the social identity theory, the study analyzes data on Chinese enterprises’ cross-border M&As from the Thomson One Banker database from 1982 to 2014, concluding that: (1) linguistic distance increases the difficulty of social identity recognition between cross-border M&A parties, affecting the formation of trust relationships and thereby increasing the completion time of cross-border M&As. (2) Knowledge distance negatively moderates the relationship between linguistic distance and cross-border M&A completion time—the greater the knowledge distance, the smaller the impact of linguistic distance on cross-border M&A completion time. (3) Compared to private enterprises, the impact of linguistic distance on cross-border M&A completion time is more significant in state-owned enterprises; further, within state-owned enterprises, the impact of linguistic distance is more crucial for local state-owned enterprises than central enterprises, as central enterprises possess abundant resources and policy support, thereby reducing their dependence on language. (4) M&A experience can mitigate the impact of linguistic distance; when enterprises have rich M&A experience, the negative impact of linguistic distance is weakened; however, not all experiences can trigger corporate learning behavior, with failed experiences and specific experiences more effectively helping enterprises learn and improve M&A efficiency. (5) Professional consultants reduce the impact of linguistic distance because they can provide rich, reliable M&A information for acquirers, reducing information asymmetry and lowering their dependence on language. Therefore, acquirers without professional consultants need to rely more on a similar language to acquire information and shorten cross-border M&A time.

Finally, case analysis. The author further deepened and expanded the research content of the doctoral thesis, conducting a dual case study on the impact of language service on one of the important transnational operation modes of enterprises—exporting. In the era of artificial intelligence, intelligent language service is the core support for transnational operations of enterprises. The study first takes Huawei, the Chinese multinational enterprise with the most extensive and representative experience in language service, as a case study subject to deeply analyze the process of language service innovation in the context of linguistic intelligence. The study finds that Huawei’s innovation in language service is driven by both internal and external linguistic intelligence contexts, with changes in the internal environment constituted by organizational transformation, leadership support, and technology being the main driving forces compared to the development and application of external language intelligence technology. Huawei’s practice in language service innovation is divided into four stages: identifying language service demands, formulating language service strategies, implementing language service measures, and integrating language service assets. Language intelligence technology plays an indispensable role in the enterprise’s language service innovation activities. Huawei’s intelligent language service management has effectively improved its overseas product competitiveness and overseas brand image, thereby promoting corporate exports. Then, the study analyzes Sany, another representative Chinese multinational company with extensive experience in outsourcing language service, to dissect its strategy formulation and implementation of outsourcing language service. The study finds that Sany’s strategy for outsourcing language service is mainly influenced by both internal and external factors, including the development of language intelligence technology and the maturity of language service providers externally, and factors like cost efficiency, resource allocation, risk management, flexibility, and scalability internally. The implementation of the outsourcing language service strategy is completed by Sany and the language service providers together, following a specific project management process. The study also found that even with an outsourced language service strategy, efficient, agile, and high-quality language service can still enhance the competitiveness of an enterprise’s overseas products and its brand image abroad, thereby promoting exports and supporting transnational operations. Through dual case studies, it was discovered that whether insourced or outsourced, language service activities in the context of language intelligence represent a restructuring and innovation of multinational operations and management by companies.

The theoretical contributions of the empirical study are: (1) Deepening research on language strategy in the field of international business. For multinational corporations, language is an important strategic resource, and understanding how language affects international strategic performance is necessary. By integrating the “social identity theory” from the field of sociology, the study constructs a mechanism through which linguistic distance affects the completion time of corporate cross-border M&As and explores its situational limiting factors. (2) Enriching research on culture in the field of international business. The study, on the one hand, liberates language from the box of culture to independently explore the impact of language in cross-border M&A decisions, and on the other hand, from the perspective of constructing cultural distance indicators, its connotation is very broad, and its measurement cannot effectively reflect theoretical constructs, i.e., cultural distance variables cannot completely replace linguistic distance variables. The study enriches cultural research by using a more refined linguistic distance indicator. (3) Developing cross-border M&A theory. In previous studies on cross-border M&As, a large amount of literature focuses on post-M&A integration performance and M&A success or failure issues, with extremely scarce attention to M&A completion time. At the same time, existing cross-border M&A literature focuses on the impact of institutional distance, cultural distance, experience, and government factors, with insufficient attention to the relationship between linguistic distance and cross-border M&A performance. This study explores factors affecting the completion time of overseas M&As from the perspective of linguistic distance, further expanding cross-border M&A theory.

The theoretical contributions of the case study are: (1) In the field of language intelligence, the study moves beyond the single perspective of “technological discourse” on language intelligence, expanding research on the themes and contexts of language intelligence applications. (2) In the field of language service, the study starts from the perspective of Chinese multinational enterprises, uses grounded theory tools to analyze the practice of language service innovation of Chinese multinational enterprises, and constructs a model of the language service innovation process. The model derived from the case of Huawei not only proposes the context of language intelligence but also depicts the mechanism of the language service innovation process of multinational enterprises; while the model derived from the case of Sany not only explains the influencing factors of language service strategy but also outlines the practice process of outsourcing language service by multinational enterprises. These findings expand language service theory. (3) In the field of enterprise management innovation, previous theories on enterprise management innovation were mainly applied to knowledge management, organizational learning, team management, market operations, etc. This study, through dual case analysis, finds that the language service innovation practice of Chinese multinational enterprises is basically consistent with enterprise management innovation theory. Enterprises represented by Huawei are “creators” of enterprise management innovation, not only influenced by internal and external environmental factors, but the motivation-creation-implementation-labeling corresponds to the four stages of language service innovation activities, namely identifying language service needs-formulating language service strategy-implementing language service measures-integrating language service assets. Enterprises represented by Sany are “adopters” of enterprise management innovation, and the management innovation process includes two major links “how to make decisions and how to effectively implement decisions”, corresponding to “formulating language service strategy and implementing language service strategy” two stages. The study further applies enterprise management innovation theory to language service research, expanding the applicability of enterprise management innovation theory.

The practical implications of the empirical study are: (1) Chinese enterprises should pay attention to the impact of linguistic distance in overseas M&As, strengthen language management, actively formulate corresponding language management policies and measures, especially for large multinational enterprises that are able, to establish a specialized language service department to safeguard their overseas activities. In addition, enterprises should strengthen language and cross-cultural communication training for internal M&A participants, cultivate high-end composite M&A talents who are proficient in language, capable of communication, and skilled in M&As, and build their own M&A talent reserves. (2) Enterprises should flexibly respond to linguistic challenges according to environmental changes. The study results show that external factors such as knowledge differences between countries, the nature of the enterprise, M&A experience, and whether professional consultants are hired will affect the role of linguistic distance. Therefore, enterprises can flexibly respond to linguistic barriers in cross-border M&As by choosing suitable host countries, accumulating M&A experience, and hiring professional consultants.

The practical implications of the case study are: (1) Enterprises should establish a language service awareness. Chinese multinational enterprises should highly value the foundational and leading role of intelligent language service in the process of enterprise internationalization, actively build language service-related departments, promote the application of linguistic intelligence technology, set language service talent training programs, and provide support for the implementation of intelligent language service by enterprises. (2) Enterprises should optimize the intelligent language service process. Chinese multinational enterprises should comprehensively weigh factors such as language service needs, language service management capabilities, linguistic intelligence technology R&D level, language service provider maturity, etc., formulate reasonable language service strategies, and learn from the successful experiences of leading companies, implementing project management processes at the micro level, and continuously optimizing the language service process based on user feedback. (3) Enterprises need to strengthen the construction of core assets of language service. As an important carrier of enterprise information and knowledge, language is an asset and a core competitiveness. In the process of solving their language service needs, Chinese multinational enterprises will inevitably accumulate many linguistic resources such as terminology, translation memory, technical writing standards, localization style guides, etc. Enterprises should use linguistic intelligence systems or tools to integrate such linguistic resources, integrate core assets of enterprise language service for cyclical use, and while reducing costs and increasing efficiency, also provide accumulation for enterprise digital transformation and upgrade and enterprise management innovation.