| Different enterprises own incompletely identical values, management ideas and behaviour patterns. To realize successful M&A, it is imperative to conduct integration for two different kinds of enterprise culture. It will cause the two sides of M&A form a real organic whole, promote fine synergism in every aspect, and help to accomplish the strategy of establishing large association of enterprises. But, in our country, culture integration in the process of M&A is not satisfying at present, which is disadvantageous for successful expansion and corporate development. This paper points out the factors which bring out lag and failure of culture integration. Based on the analyses, it attempts to provide a set of thoughts, mainly involved with cultural intention of M&A, principle and orientation, guiding mode and countermeasures for effective cultural integration. |