论文英文摘要，急用，哪位高手可以帮忙翻译，不要在线网上翻译的

Merger and Acquisition(M&A) is one of the important means to expand enterprises and enhance their competitiveness. However, there is a high failure rate in the M&A activities, one major reason to which is the absence of cultural integration and cultural management. After the M&A, the difference of cooperate cultures readily results in cultural conflicts, which, if handled inefficiently, will possibly lead to the failure of M&A. Therefore, the enterprises should design practical plans and implement the cultural integration. This article discussed the contents, significance, pattern and method of the cultural integration and analyzed M&A cases, intending to provide an integrated set of operation method and management concept for the enterprise M&A.

手译，高手请指正。

After mergers and acquisitions, because of different enterprises exist Culture and cultural differences cause conflict, if they can not effectively deal with cultural conflicts, there will be possible eventually