Internal Control, Cross-border Mergers, Cultural Integration and Merger Performance

Select the 2015-2016 takeover of listed companies have already completed the merger of enterprises in transnational mergers and acquisitions as the sample, the system of internal control quality on the influence of culture integration in transnational merger and acquisition ability and performance of cross-border mergers and acquisitions, the empirical analysis shows that the higher the quality of internal control, enterprise transnational merger and acquisition of cultural integration ability is strong, the better the performance of cross-border mergers and acquisitions, that related to cross-border mergers & Acquisitions of transnational mergers and acquisitions, internal control and enterprise performance is positive. This paper presents the internal control mechanism of the integration of cross-border mergers and acquisitions culture, expansion and development of the theory of internal control field, enrich the research related to the transnational merger and acquisition performance, discusses the important status of internal control in enterprises in cross-border mergers and acquisitions, to study the relationship between transnational merger and acquisition activities and internal control system and has a certain practical significance.