文化常被認為是跨國併購失敗的重要原因，許多文化因素在研究與調查中仍屬薄弱。在本論文中，國家文化是衡量跨境併購文化差異的重點，我們使用了Hofstede 六維度來分析兩種家公司併購情況，即使聯想案例文化維度距離高於TCL案例，但聯想理解在最短時間內和解文化差異，聯想最終解決了問題並變成了利潤。研究表明，溝通是必要的，大大提高了併購的成功性，管理層在合併前，文化評估是必要決策收購的成敗的重要因素。 / The failure rate of cross-border M&As is still high and culture is often blamed for hampering performance. If substantial research has been devoted to investigating M&As performance, cultural factors remain largely unexplained. In this research, national culture is the focus to measure cultural differences in cross border M&As. we used Hofstede 5 dimensions to analyzes two cases, even though Lenovo case cultural dimension distance is higher than TCL case, but Lenovo understand reconciling cultural differences in the shortest time, Lenovo eventually solved the problems and turn into profit. The studies reveal that communication is a necessity, drastically improving the success of a merger, and a cultural assessment of both fit and potential are important factors for providing direction and guidance for necessary decision making and planning initiatives required by management throughout all stages of a merger or acquisition. The purpose of this conceptual paper is to highlight the tensions generated by national culture in cross-border M&As and Chinese enterprises want to increase the success rate of Cross-border M&As, they have to pay close attention on the cultural problems, make a good cultural assessment and manager the cultural integrating work in the cultural integrating process.