中国加入世贸组织以来，国民经济保持了快速增长。随着全球化的不断深化，中 国对外经济交流与合作日益密切和频繁，出现了多种形式、深化合作的新格局。得益 于我国兑现加入世贸组织后的承诺，外国资本开始摒弃早年通过合资经营在华进行生 产的模式，转而采取并购的方式直接收购我国各行业的领头企业。随之而来的便是这 些企业被外资并购后的重组企业在经营管理上出现的诸多水土不服的问题。外资企业 在中国境内并购之后，如何加强并购重组后企业的文化冲突管理，对提高重组后企业 的合作效率，推动其发展就变得非常重要了。 本文将 W 公司作为实例，通过跨文化管理理论体系分析 W 公司在华跨境并购后 产生的跨文化管理问题，并运用范徵老师提出的“冰河模型”把并购后公司存在的跨 文化管理的问题归纳为三个层次，找到针对不同层次问题所应采用的优化方案；根据 公司的组织结构、现有管理体系以及存在的问题。分析总结了公司在跨文化管理方面 的经验和教训，归纳并建立一套从实际出发，简单可行、经济高效的跨文化管理方案。 该跨文化管理方案将有效地帮助 W 公司在华并购后的新公司解决日常跨文化管理上 出现的问题，它将减少日常工作中的摩擦与误会，提高组织的运营效率，帮助 W 公 司中国公司稳定发展，同时为相同类型行业并购后的跨文化管理提供实际参考，并检 验跨文化管理理论体系的应用普遍性和实际意义。 关键词：跨境并购；跨文化管理；优化方案III Abstract Ever since China's commitment to join the WTO, foreign capital started to substituting the early years of investing in China through the model of joint ventures with state-own enterprise, and instead adopted mergers and acquisitions to directly acquire the leading enterprises in various industries in China. As a result, these cross-board post mergers and acquisitions enterprises encountered various problems in restructuring enterprise and smoothing the daily operation and management. How to resolve the cultural conflicts and improve the managerial works of Post M&A enterprise has become very important to maintain or further enhance the cooperation efficiency. This paper takes W company as an example, uses the cross-board post M&A cross- cultural management theories, analyzes the cross-cultural management problems and conflicts of W company, and uses the Glacier model proposed by Professor Fan Zheng to summarize the cross-cultural management issues and conflicts existing in W company , the ambiguous structure of post merged organization and the existing managerial problems.This paper analyzes and summarizes what W company experienced and lesson-learned in dealing with managing cross-cultural conflicts, created a series of cross-cultural management solutions which are simple, feasible and cost-effective from putting into practical point of view. This solution will effectively help W company post merged new company in coping with the daily cross-cultural management problems, improve the operational efficiency of the organization, helpW company further develop smoothly, providing an example for same industry post-merger cross-cultural management with practical reference, It also examines the application universality and practical significance of the theories of cross-cultural management. Keywords：Cross-Board M&A; Cross-Cultural Management; Post-Merger Integration目录 致谢.........................................................................................................................................I 摘要....................................................................................................................................... II Abstract................................................................................................................................III 第 1 章 绪论..........................................................................................................................1 1.1 选题背景与研究意义................................................................................................1 1.1.1 选题背景.............................................................................................................1 1.1.2 研究意义.............................................................................................................4 1.2 国内外研究现状........................................................................................................5 1.2.1 国外研究现状 .....................................................................................................5 1.2.2 国内研究现状 ...................................................................................................10 1.2.3 国内外研究现状评述 .......................................................................................13 1.3 研究内容与研究技术路线......................................................................................13 1.3.1 研究内容 ...........................................................................................................13 1.3.2 研究技术路线 ...................................................................................................15 1.4 研究方法与创新点.................................................................................................17 1.4.1 研究方法 ...........................................................................................................17 1.4.2 创新点 ...............................................................................................................17 第 2 章 相关理论概述........................................................................................................18 2.1 跨文化冲突和整合相关概念及界定......................................................................18 2.1.1 跨国并购后整合概念 .......................................................................................18 2.1.2 跨文化的概念以及内涵 ...................................................................................19 2.1.3 跨文化冲突的概念 ...........................................................................................20 2.2 跨文化冲突和整合相关理论.................................................................................21 2.2.1 六大价值取向理论 ..........................................................................................21 2.2.2 文化维度理论 ..................................................................................................22 2.2.3 基于冰河模型的跨文化管理模式的新框架 ..................................................24 第 3 章 W 公司内外部环境分析.......................................................................................263.1 W 公司外部环境因素分析 Porter 五力模型 .........................................................26 3.1.1 供应商的议价能力...........................................................................................26 3.1.2 购买者的议价能力 ...........................................................................................28 3.1.3 新进入者的威胁 ...............................................................................................29 3.1.4 替代品的威胁 ...................................................................................................30 3.1.5 同业竞争者的竞争程度 ..................................................................................32 3.2 W 公司内部环境 SWOT 分析................................................................................32 3.2.1 W 公司的优势...................................................................................................33 3.2.2 W 公司的劣势...................................................................................................35 3.2.3 W 公司的机会...................................................................................................38 3.2.4 W 公司的挑战...................................................................................................39 第 4 章 W 公司跨境并购后公司文化管理现状与问题分析...........................................40 4.1 W 公司跨境并购后公司文化现状分析.................................................................40 4.1.1 问卷调查与数据采集 ......................................................................................41 4.1.2 母公司全球标准化策略及原有跨文化