当前中国企业海外并购文化风险研究在研究视角上存在着偏重风险管控，忽略文化差异所可能带来的潜在优势等问题。在研究方法上以规范研究为主，实证研究和定量研究偏少。在研究内容上，框架性、原则性的问题研究较多，但实战性的系统指导方法缺乏。中国企业海外并购文化风险的特殊性以及文化风险要素指标的细化分类研究，海外并购文化整合中文化创新的机制研究，文化整合的目标和评估体系的拓深研究，海外并购文化风险管理中中国传统文化的定位和应用研究等几个方面将是中国企业海外并购文化风险管理的未来研究方向。定性和定量相结合，实证和规范相结合将是文化风险管理研究方法的发展趋势。%In terms of research perspective,there are problems in the research on overseas M&A for Chinese enterprises: over-emphasis on the risk management with insufficient attention to the potential competitive ad-vantages of culture diversity;insufficient empirical and quantitative researches compared with those by quali-tative method;frequent discussion on general principles and framework with little systematic practice guid-ance. To give enterprises feasible guidance and assistance,more emphasis should be put on the following ar-eas: the special features of cultural risks faced by Chinese enterprises and the cor responding detailed risk elements;the cultural innovation in the cultural integration process;the objective adjustment and performance evaluation of cultural integration;the application and positioning of Chinese traditional culture in the cultural integration. More researches shall be carried out with the combination of quantitative method and qualitative method,empirical research and normative research.
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