钢铁企业兼并重组中文化融合的关键环节企业之间的兼并重组必然带来文化的碰撞,因而企业文化的融合已成为兼并重组能否取得成功的关键因素之一,所以我们必须对企业文化融合的关键环节进行重点研究。首先要对兼并重组企业进行企业文化价值的战略评价。对兼并重组企业文化的正确评估是实现企业文化有机融合的基础。只有通过正确评估,才能发现兼并重组企业各自企业文化存在的差异, Merger and reorganization of steel enterprises in the key aspects of cultural integration Merger and acquisition between enterprises is bound to bring about cultural conflicts, and therefore the integration of corporate culture has become a key factor in the success of mergers and acquisitions, so we must integrate the corporate culture Key links to focus on research. First, the strategic evaluation of the corporate culture value of mergers and acquisitions enterprises. The correct assessment of the merger and reorganization of corporate culture is the basis for the organic integration of corporate culture. Only through the correct assessment can we find the differences between the respective corporate cultures of M & A enterprises,