跨国并购企业文化风险评价研究

On Assessment of Corporate Culture Risks in Cross-border M&A

从全球范围看,跨国并购失败的概率很高,在失败的案例中,80%以上直接或间接起因于企业文化整合的失败,跨国并购文化风险的识别与评价研究具有极其重要的意义。从环境层、跨组织层、组织层和经营层四个层面,对于跨国并购活动的文化风险进行系统分析与识别,依据科学性、系统性等原则,可以构建跨国并购的文化风险评价指标体系,对于并购文化风险进行量化测评可以查出各种风险因素对于并购所能带来收益或损失的影响程度。

The failure rate of international merger and acquisition is very high in the world and 80% of the failed eases were caused by unsuccessftd culture integration, direct or indirect. So it is important to research on identification and estimation of culture risks in international merger and acquisition cases. In this paper, the author analyzes and identifies the culture risks in four different layers, namely circumstance, cross-organization, organization and operation, establishes the scientific and systematic index for the culture risk assessment. In addition, he applies fuzzy mathematics to measure culture risks in international merger and acquisition so that the contribution of different risk factors can be found out for the success or failure of the international merger and acquisition case.