跨國購併為企業持續成長的重要策略之一，學者針對此議題亦有諸多探討， 而過去的多數研究皆著重於—企業執行跨國購併後，企業策略與國家文化對於後 續整合的影響。然而，本研究認為文化的影響自企業開啟跨國購併談判以來，便 始終存在。此外，購併談判為跨國購併之起始，其重要性不亞於購併後的整合。 因此，本研究以企業跨國購併歷程為主體，藉此探討跨國購併企業雙方之文化差 異對於整體購併行為之影響。 本研究之目的為探討企業實際購併個案研究，讓企業未來在實際執行購併策 略時，能持續思考國家文化差異之影響，並依據其購併階段之不同，而有相對的 因應方式。 本研究以次級資料作為質性研究依據，藉由廣泛地蒐集資料，撰寫成鴻海購 併夏普之跨國購併個案。透過此篇實際個案研究，發現家文化差異對於企業能否 順利進行購併談判有重大影響，並提出企業依其所屬之購併階段不同，處理相對 應需著重之文化構面，可提高企業跨國購併談判之效率及成功率。 / Cross-border mergers and acquisitions (M&A) are one of the most important strategies for sustainable growth of a company. Many scholars had various discussions on this issue. Most of researches concentrated on how corporate strategy and national culture affect the integration after cross-border M&A. However, this study suggests that cultural impacts have long existed from the very beginning of cross-border M&A negotiations. In addition, M&A negotiation is the start point of cross-border M&A. It is equally important in the integration stage after M&A. Therefore, this study focuses mainly on the process of cross-border M&A in order to explore overall influence on the cross-border M&A due to cultural differences between the enterprises. By analyzing a real M&A case, the purpose of this study is to make enterprise consider the impact of cultural difference when they are having cross-border M&A negotiation. Besides, through this study company can understand what the most important dimension of national culture is while having M&A project. This study is a qualitative research based on extensively searching secondary data of Hon-Hai and Sharp M&A. This case study found that cultural differences between nations affect -whether the enterprise can successfully carry out M&A negotiations. This study also shows that company may generate different strategies corresponding to the difference between national culture dimensions in accordance with different M&A negotiation stage. Doing so may lead to smooth and successful M&A negotiation.