中文摘要：

文化距离会负向作用于企业的财务绩效,而企业如果选择控股比例较高的进入模式,则能减少文化距离对绩效带来的负面影响;相反,文化距离会正向作用于企业的战略绩效,此时企业选择控股比例较低的进入模式,将会扩大文化距离给企业绩效带来的正面影响。

英文摘要：

Cultural distance exerts the negative effects on the financial performance of enterprises. If the enterprises choose the entry mode with higher percentage of share holding, they can reduce those negative effects. On the contrary, cultural distance can exert positive effects on the strategic performance of enterprises. If the enterprises choose the entry mode with lower percentage of share holding, they will magnify those positive effects.