中文摘要：

中国企业跨国并购后的整合面临巨大的挑战，特别是文化整合困难重重。已有文献剖析了文化整合为什么会获得成功或者遭遇失败，但尚未揭示如何才能成功、针对这一问题，本研究引入文化渗透视角，采用探索性案例研究方法就联想对IBMPC事业部文化整合的案例进行分析，研究文化整合过程中文化环境、员工采纳和文化渗透模式的特征及关系，揭示基于文化渗透的文化整合路径；采用验证性案例研究方法就海尔对三洋家电文化整合的案例进行分析，对研究结论进行检验。研究结论表明，文化环境、员工采纳和文化渗透模式的动态匹配是文化整合成功的关键，三者分别经历了：“孤立式→引进式→学习式→定型式”文化环境，“探知式→破壁式→交互式→重塑式”渗透模式，“专门部门→高管团队→全体管理者→全体员工”的转变，本文研究结论对文化整合和文化渗透理论的发展具有积极意义。

英文摘要：

Increasing number of Chinese enterprises have been in- volved in cross-border mergers and acquisitions （M＆As）. However, few Chinese enterprises have achieved success in integration, which has a critical role in enhancing performance. Cultural integration is central among various types of integration and is facing huge challenges. To reveal the underlying reasons, existing studies have analyzed why cultural integration could be successful or failure, and suggest that cultural differences between the acquiring and acquired enterprises are the primary obstacles of cultural integra- tion. However, it has not been answered how it could achieve suc- cess. In line with the idea of cultural differences, the perspective of acculturation has been proposed, which is used to describe the phenomenon of cultural element penetration between acquiring and acquired enterprises. By adopting the perspective of acculturation as the theoretical lens, we selected the case study method to answer the research question of ＂how could cultural integration of Chinese enterprises could achieve success？＂ Two typical cases - Lenovo＇s cultural integration toward IBM PC Division and Haier＇s cultural integration toward Sanyo Home Appliance were selected. First, by using the exploratory case study method, the case of Lenovo-IBM PC Division was analyzed, and the characteristics and relationship between cultural environments, employee adoption and accultur- ation patterns were summarized to reveal the cultural integration path in the perspective of acculturation. Second, the case of Hai- er-Sanyo Home Appliance was further analyzed by deploying the confirmative case study method to initially test the findings of the case of Lenovo-IBM PC Division. The conclusion indicate that： it is critical to achieve the dynamic fit between cultural environment, employee adoption and acculturation during each stage of cultural integration - exploration, experiment, reinforce and fix. The three constructs in the above four stages follow the evo