中国企业跨国并购文化整合研究.pdf

中国企业跨国并购文化整合研究.pdf厦门大学硕士学位论文中国企业跨国并购文化整合研究姓名:王子哲申请学位级别:硕士专业:企业管理指导教师:唐炎钊 20070401 摘要摘要跨国并购成为全球经济运行的重要现象,成为跨国公司实施全球战略的重要方式;中国企业在落实“走出去一战略的进程中,也逐步加入到跨国并购的洪流中。但是,跨国并购呈现出较高的失败率,其中文化整合不力便是重要原因之一。对于中国企业跨国并购的文化整合而言,其所具备的特殊性尚不能从现有的理论成果中得到充分的借鉴和指导。为此,本论文对该领域进行了研究。本论文试图分析中国企业在跨国并购尤其是并购西方发达国家企业时应当整合哪些文化特质,并对如何整合进行探讨。对于“整合什么一,从普遍性的视角,基于文化的契约观,本文认为跨国并购文化整合中应当尊重东道国的民族文化,对其持“存而不论”的态度;应当适应和学****东道国商业文化的部分特质;应当对并购双方的企业文化进行整合。针对中国企业并购西方发达国家企业的具体情况,基于文化的资源观,本文认为中国企业应当学****和适应西方国家商业文化中的合理性、可计算性、基于制度和契约的信任;应当将西方企业文化中的科学化管理等特质吸收进来。对于“如何整合",本文分析了文化在经营管理活动中发挥作用的机理,构建了以信任为基础,以价值观和行为的互动为着力点,以愿景引领、利益刺激、培训教育等为动力的文化整合“陀螺’’模型。在该模型中,文章还结合了中国企业“整合什么一的结论,综合进行阐述。关键词:跨国并购;文化整合;中国企业 Abstract Abstract As being allimportant approach panies to execute their global strategies,cross-border M&A es mon inmodem theprocess offollowing theGoing-Out strategy,more and more Chinese corporations alsotake part in thetidesofcross-border M&,the ess rate ofsuch attempts is not SO important reason forthat istheimperfection ofculture far部the culture integration ofChinese corporations’cross-border M&A,the existing researching fruits ale nothelpful enough this thesis tries to study thissubject by analyzing which culture ingredients should be integrated when Chinese corporations performing mergers andacquisitions,especially inthe case ofthat theobjects arecorporations fromdeveloped countries,and how to speaking,what tobeintegrated and how tointegrate arestudied in thispaper. As forwhat to beintegrated,“Can be divided intotwo ,from theuniversal meaning,based on the view of contracts inculture,this thesis triesto illustratethreemain ideaS:the national culture ofhostcountries should berespected; part ofthebusiness culture ofthehostshould beadapted and learned;the corporate cultures oftwo parts oftheM&A should ,from thespecialty ofChinese corporation cross—border M&A,baSed on theview of resources inculture, Chinese corporations ma