I 摘要 党的十八届三中全会和党的十九大都明确提出要深化国有企业改革、发展混 合所有制经济，并指出混合所有制改革是我国国有企业改革的突破口。混合所有 制改革后能否提高竞争力、实现国有资产保值增值，不只在于不同利益主体之间 的经济进行融合，关键之一在于如何有效融合不同的企业文化。无论是国有企业 还是参与混改的其他经济主体，他们的企业文化各自都具有鲜明的特点，不能进 行硬性的改造和简单的拼接。如何加强混合所有制企业文化建设，培育具有自身 特色的企业文化，为发展混合所有制经济提供强有力的文化支撑，是摆在所有进 行混合所有制改革的国有企业面前的重要课题。 本研究选取了国有企业并购台资企业后形成的混合所有制经济类型为案例， 以企业文化管理相关知识为理论基础，通过参与式观察法、资料分析法和访谈法 等研究方法，对M公司的企业文化现状进行了调查，确定了存在核心文化层 面、中间文化层面和表层文化层面的相关问题。笔者根据M公司在企业文化融 合中存在的问题，提出了企业文化建设的对策和建议，包括顶层设计方案、主体 解决方案和配套实施方案。在顶层设计方面提出M公司企业文化建设的指导思 想、工作原则和工作思路；在具体的企业文化融合模式方面，提出了采取“交互 渗透式文化融合”的建议；在企业文化品牌打造方面，建议M公司从合资双方 企业文化的沃土中汲取养分，确“津”牌为企业文化主题，从而能够实现M公 司企业文化的新生；在持续巩固方面，提出企业文化建设是一个持续不断螺旋式 提升的长期过程，在M公司企业文化融合建设取得一定成效后，仍然需要持续 加强。 本文以央企并购台资形成的混合所有制M公司文化建设个案作为研究对 象，对央企控股的中台合资企业的文化建设提出有益的建议或参考意见。 关 键 词：M公司；中台合资；企业文化融合 论文类型：研究类 选题来源：自选课题 ABSTRACT II ABSTRACT The Third Plenary Session of the 18th Central Committee of the Communist Party of China and the 19th National Congress of the Communist Party of China clearly put forward to deepen the reform of state-owned enterprises and develop the mixed ownership economy, and pointed out that the reform of mixed ownership is the breakthrough of the reform of state-owned enterprises in China. After the mixed ownership reform, whether the competitiveness can be improved and the value of state-owned assets can be maintained and increased depends not only on the economic integration between different stakeholders, but also on how to effectively integrate different corporate cultures. No matter the state-owned enterprises or other economic entities participating in the mixed reform, their corporate culture has distinct characteristics, and they can not be transformed and simply spliced. How to strengthen the construction of the corporate culture of mixed ownership, cultivate the corporate culture with its own characteristics, and provide strong cultural support for the development of the mixed ownership economy is an important issue in front of all state-owned enterprises carrying out the mixed ownership reform. This study selects the mixed ownership economy type formed after the state- owned enterprises merge Taiwan funded enterprises as a case, based on the knowledge related to corporate culture management, and through participatory observation, data analysis and interview methods, investigates the corporate culture status of M company, and determines the existence of core culture level, middle culture level and surface culture level Related issues. According to the problems existing in M company's corporate culture integration, the author puts forward countermeasures and suggestions for corporate culture construction, including top-level design scheme, main body solution scheme and supporting implementation scheme. In terms of top- level design, it puts forward the guiding ideology, working principles and working ideas of corporate culture construction of company M; in terms of specific corporate culture integration mode, it puts forward the suggestion of adopting "interactive penetration type cultural integration"; in terms of corporate culture brand building, it suggests that company M draw nutrients from the fertile soil of corporate culture of both sides of the joint venture, and make sure that the "Tianjin" brand is the corporate culture theme, In the aspect of continuous consolidation, it is proposed that the ABSTRACT III construction of corporate culture is a long-term process of continuous spiral promotion, which still needs to be strengthened after the construction of corporate culture integration of M company has achieved some results. In this paper, the case study of the cultural integration optimization of M company with mixed ownership formed by the merger and acquisition of Taiwan capital by central enterprises is taken as the research object, and some useful suggestions or reference opinions are put forward for the cultural integration of Sino Taiwan joint ventures controlled by central enterprises. KEY WORDS: M company; Sino-Taiwan Joint Venture;Corporate culture integration Dissertation type: Study class Subject source: Optional topic 目录 IV 目 录 第一章 绪论 ............................................... 1 第一节 选题背景与意义 .............................................................................................. 1 一、选题背景 .............................................................................................................. 1 二、选题意义 .............................................................................................................. 1 第二节 国内外研究现状 ................................................................................................ 2 一、国外研究现状 ...................................................................................................... 2 二、国内研究现状 ...................................................................................................... 2 三、文献评述 .............................................................................................................. 5 第三节 研究方法、框架及创新点 ................................................................................ 5 一、研究方法 .............................................................................................................. 5 二、研究框架 .............................................................................................................. 5 三、创新点 .................................................................................................................. 5 第二章 企业文化管理理论基础 ............................... 7 第一节 企业文化生成相关理论 .................................................................................. 7 一、企业文化的基本概念 .......................................................................................... 7 二、企业文化体系的构成内容 .................................................................................. 7 三、企业文化生成理论 .............................................................................................. 8 第二节 企业文化冲突和融合理论 .............................................................................. 8 一、企业文化冲突相关理论 ...................................................................................... 8 二、企业文化融合相关理论 ...................................................................................... 8 第三章 M公司企业文化现状调查及存在问题 .................. 11 第一节 M公司企业文化现状 .................................................................................... 11 一、M公司企业概况 ............................................................................................... 11 二、M公司企业文化融合概况 ............................................................................... 11 第二节 M公司企业文化现状情况调查 ..................................................................... 12 一、调查方法 ............................................................................................................ 12 二、调查结果与分析 ................................................................................................ 13 三、访谈 ..............................................................................................