中文摘要：

不成功的组织文化整合是海外并购失败一个非常重要的因素。本文通过分析组织文化差异与海外并购风险之间的关系、组织文化类型、组织文化适应模式以及公司间文化相互学习等要素，刻画了企业海外并购中风险生成与演化的机理。并基于这些机理，利用动态仿真的方法，揭示组织文化整合过程中，海外并购风险演化趋势。最后提出相应建议，以促进我国企业海外并购的成功。

英文摘要：

The unsuccessful integration of organizational culture is a very important factor which causes the failure of cross - border acquisition. The mechanisms of the formation and evolution of risk in cross - border acquisition are discribed by analyzing some important factors, such as the relationship between organizational culture difference and the risk of cross -border acquisi- tion, the types of organizational culture, the modes of organizational culture integration, and the culture studying between enter- prises in the process of organizational culture integration in cross - border acquisition, etc. According to the mechanisms, the evolution trend of the risk of culture integration in cross - border acquisition is shown by using the method of simulation. At last, some advises which would be of benefit to promote the successful cross - border acquisitions of the enterprises in China are given.