随着我国利用外资规模的不断扩大和水平的提高，大型跨国公司在华并购投资的数额不断增加，但我国利用外资的质量却并不高。总体而言，跨国并购企业总体经济效益不高。据统计，只有不到5%的中外合资企业各方面均达到了其预定的目标，而至少有80% 的企业经营状况不理想，“绝大多数企业产品技术更新慢、市场份额低、利润率小，处于难以维持或破产的边缘”（徐艳梅，韩福荣，2000），没有获得预期的协同效应和财务回报。并购能否成功不仅在于并购交易本身，更在于并购后的整合，在并购整合中文化的整合既是关键难点，也是决定并购成功与否的关键因素。 中国企业积极“走出去”在海外实施跨国并购，用行动探索企业国际化路线，文化整合也是其面临的更大挑战。研究并购企业的文化差异问题，实现企业文化的有效整合，已成为广大学者和企业界共同关注的焦点问题。本文以SG北京有限公司跨国并购后的文化整合案例为研究对象，首先介绍选题的背景和意义，研究思路和方法。第二，对企业并购文化整合与管理沟通基本理论，包括企业文化、并购企业的企业文化特征、文化差异、文化冲突以及企业并购中的文化整合理论等相关理论进行概括介绍。第三，对跨国并购企业 SG北京有限公司的现状以及典型事件进行描述。第四，对企业案例从文化差异、文化冲突以及文化整合角度进行详细剖析。最后是结论和启示，给跨国并购公司的管理提供参考意见，促进跨国并购公司更好地发展。

With the development of economic globalization and market globalization, the extent of competition of market is becoming more and more drastic. The enterprise merger and acquisition also become more and more fierce. But the merger and acquisition is not simple comibination of capital and technology, but the realization of integrationfrom capital to enterprise culture. The merger and acquisition enterprises successor not mainly depended on how to deal with the diiference and conflicts of enterprises culture during the superiority of the estate property supplies each other.Under this background, this thesis studied on the culture integration and culture conflicts of merger and acquisition enterprises in order to realize the efficient distribution of the resources around the global and make the enterprises cooperation the system, mechanisim, organization and culture, improve the core competition of enterprises and increase the economic and social profits.The framework of this thesis is developed as this: explore the theory – raise problem – analyze and solve the problem – reference to a reality case. This thesis firstly introduces the basic theory of enterprises culture and M&A, then analysis the culture situation of M&A enterprises, especially analyzes the reason of the cultural conflict’s initiation and the cultural adventure’s production. On the basis of the analysis, put forward the model of the enterprises culture integration and cultural communication.