1Analysis of cross-border mergers and acquisitions business in the process of cross-cultural integrationAbstract into the 21st century, with international and domestic capital market continues to change and development, cross-border mergers and acquisitions M & A events, especially events show the trend of increasing year by year With the gradual increase Chinas national strength, Chinas enterprises are from recent years cross-border M & A events to the participants and even bystanders leader gradually undergoing change, but over a hundred years with the Western developed countries, cross-border M & A history, the experience also clearly insufficient. In particular, the unique Chinese culture and the country where the acquired companys culture is in the integration process can not be ignored. In this paper, the impact of organizational culture on mergers and acquisitions perspective, analysis of cross-cultural integration in mergers and acquisitions 2in the process of impact assessment of proposed organizational culture in the process of cross-border mergers and acquisitions function and role. Keywords organizational culture organizational culture compatible with multi-level system observer groups First, the organizational culture compatible with the impact of M & A performance The moment, judging the compatibility of organizational culture, there are basically three kinds of views: First: the difference, said. Most scholars believe that the greater the difference between organizational culture, the more will be post-merger performance is not satisfactory, these ideas several times in the questionnaires, interviews and case studies to be confirmed. This is because, similar to the organizational culture that cultural conflict between enterprises may be relatively small, so as to avoid due to cultural differences and the various negative effects, making the actual management of M & A is relatively more convenient. 3Second: Multivariate said. Some scholars have suggested that the heterogeneity of inter-organizational culture will also have some positive effect, that is, to some extent, the difference is conducive to mergers and acquisitions from the logical analysis, the difference between just and experience between members can help organizations better complementary, but the synergy needed to play a difference in the acquisition process to guarantee effective control and management in addition to cultural differences, cultural strength and cultural attractions are also very important to determine the acquisition of cultural compatibility factors. Culture strength refers to the organization of individuals included on the organizational culture of shared values, which can be approximated to be understood as the individual level of cultural identity for the organization can be envisaged, if the organizational culture of the acquired party strength is weak, relative to the made it easier for cultural integration. 4Third, the type that. There are some scholars believe that there are some categories of organizational culture, different organizational cultures in different acquisition difficulty, such as organizational culture can be divided into four main types: rights-based, role-based, task / achievement-based and personal / supportive Although currently unable to prove what type of organizational culture is more likely to help the organization succeed, but the combination of different types of organizational culture in mergers and acquisitions may indeed lead to different results. In summary, the three cultural compatibility view is not good or bad. Before the actual review of the culture, need to own the actual situation, considering the financial and other factors, the cultural compatibility make the final judge, and the combination of culture results of the review, analysis of different degree of cultural compatibility between enterprises. Second, cross-cultural integration of content 5Jacklin Gordon and James Tse Sui ? ? L Stern that culture include the following six areas of assessment, it is also cultural integration of the content. 1 values ?/ beliefs / Code of Conduct is currently being used in this measure of management style and the style of management practices and behavior of staff infrastructure (system / policy / implementation) 6 of the teams understanding and recognition of the concept of Third, mergers and acquisitions in the organizational culture of the assessment system 1 the background of the assessment of organizational culture: The study found that generally people will overestimate the pre-merger level of performance after the merger, ignore the cultural impact of conflict on the level of performance. A lot of practical application of organizational culture also found an important role in the merger. 2.SYMLOG, multi-level system observer groups Organizational culture refers to the organizations basic assumptions or values ?with the consensus