在影响企业海外并购的诸多因素中,文化风险是导致其失败的重要因素之一,它的消极影响会涉及并购的整个过程。文章首先阐释了海外并购中文化风险的内涵及根源,然后就中国企业海外并购所面临的主要文化风险因素进行了分析,最后从政府、社会、企业和个人等各个层面对文化风险的规避提供了建议。 Among the many factors affecting the overseas mergers and acquisitions, cultural risk is one of the important factors leading to its failure. Its negative impact will involve the whole process of M & A. The article first expounds the connotation and origin of cultural risk in overseas mergers and acquisitions and then analyzes the main cultural risk factors that Chinese enterprises face in overseas mergers and acquisitions. At last, it provides the cultural risk avoidance from various levels such as government, society, enterprises and individuals Suggest.