商业研究

商业研究

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跨国并购企业文化整合情景演化与系统仿真研究

于海瀛，董沛武   

  1. （北京理工大学 管理与经济学院，北京 100081）
  • 收稿日期:2019-03-14 出版日期:2019-08-22
  • 作者简介:于海瀛（1975-），男，哈尔滨人，北京理工大学管理与经济学院博士后，助理研究员，研究方向：企业经济、企业并购；董沛武(1963-)，男，黑龙江肇州人，北京理工大学管理与经济学院教授，博士生导师，研究方向：复杂系统建模、投融资管理。
  • 基金资助:
    国家自然科学基金项目“P2P网络借贷系统协同运营风险预警机制研究”，项目编号：71873015。

Research on Scenario Evolution and System Simulation of Corporate Cultural Integration in Cross-border Mergers and Acquisitions

YU Hai-ying, DONG Pei-wu   

  1. (School of Management and Economics, Beijing University of Technology, Beijing 100081,China)
  • Received:2019-03-14 Online:2019-08-22

摘要： 中国企业跨国并购大多处于“文化逆势”的情境之下，在分析跨国并购后中国企业所面临的文化逆势障碍基础上，本文采用系统动力学方法构建文化整合过程的SD模型，根据文化整合的成本与收益探究企业文化整合的四种情景，利用Vensim Dss仿真软件分析自我实现、工作价值、沟通交流、认可信任、薪酬激励、股权激励对文化整合的影响。结果表明精神激励、情感激励、物质激励能有效促进并购企业双方的文化整合，且三者存在互补效应。因此，该研究成果不仅有助于完善和发展并购整合理论体系，而且能为中国企业跨国并购文化整合的方案设计及实施提供参考。

关键词: 跨国并购, 文化逆势, 文化整合, 系统动力学, 激励机制

Abstract: Cross-border M&A of Chinese enterprises is mostly in a “cultural adversity” situation.Based on the analysis of cultural barriers faced by Chinese enterprises after transnational mergers and acquisitions, this paper uses the system dynamics method to construct the SD model of cultural integration process, explores four scenarios of corporate cultural integration according to the cost and benefit of cultural integration,and uses Vensim Dss simulation software to analyze the influence of self-realization, work value, communication, recognition and trust, salary incentive and equity incentive on cultural integration.The results show that spiritual incentive, emotional incentive and material incentive can effectively promote the cultural integration of both sides of M&A enterprises, and there are complementary effects among them. Therefore, the research results not only help to improve and develop the theoretical system of merger and acquisition integration, but also provide a reference for the design and implementation of cross-border merger and acquisition cultural integration of Chinese enterprises.

Key words: cross-border M&A, cultural adversity, cultural integration, systematic dynamics, incentive mechanism