摘要：随着经济改革的日益深化和我国企业竞争力的不断增强，国内企业不断地走出国门，利用跨国并购来提高企业竞争力。然而,跨国并购存在的巨大风险和对企业生存发展的重要性,使企业在考虑和实施跨国并购时不得不慎之又慎。因此，探讨企业跨国并购现状的问题及对策，对促进我国企业跨国并购的健康发展具有重要的实践意义。本文从近年内发生的成功和失败的案例入手引出了我国跨国并购的动因即获取战略性资源；获取先进研发技术；获取优质资产和品牌；拓展海外市场及规避贸易壁垒。但是跨国并购也存在一系列问题：国际政治风险；文化的差异；并购的战略目标不清晰和企业缺乏优秀的管理团队，最后针对这些问题，提出中国企业跨国并购具体措施：推进宏观指导下的企业并购；做好并购后文化整合工作；制定明确的并购目标及组建高效的管理团队。

关键词：中国企业；跨国并购；企业文化

Abstract：With the deepening of economic reform and our country enterprise competition ability increases ceaselessly, domestic enterprises continue to go out of the country, the use of cross-border mergers and acquisitions to enhance the competitiveness of enterprises. However, transnational merger and acquisition risks and the importance of the survival and development of enterprises make enterprises in the consideration and implementation of transnational mergers and acquisitions to err on the side of caution. Accordingly, discussing enterprise's transnational merger current situation problem and countermeasure is good for promoting Chinese enterprises, transnational mergers and acquisitions the healthy development. This article leads to the transnational merger and acquisition in China from the recent years occurred within the success and failure of the case: that is the access to strategic resources; access to advanced technology research and development; access to high-quality assets and brand; the expansion of overseas market and avoid trade barrier. But the transnational merger and acquisition also has a series of problems: international political risk; cultural differences; the strategy of merger and acquisition target is not clear and lack of excellent management team, finally aimed at these problems, put forward the specific measures of transnational merger and acquisition of Chinese Enterprises: advancing the merger and acquisition with the government; doing a good job of cultural integration after merger and acquisition work; setting clear targets; and the establishing efficient management team.

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Key words：Chinese Enterprise ；Transnational merger and acquisition ；Enterprise culture