Abstract Generally, M&A refers to the Merger and Acquisitions, it means that the purchaser obtains ownership and control of objective’s property transaction through asset purchase or securities trading. After the financial crisis in state owned enterprises to maintain a good posture， and to further grow and develop ． For China's state － owned enterprises to expand foreign direct investment ， strengthen economic ties with foreign countries ， and promote China's national economic development ， enhance our international economic position of great significance． This article based on the current overseas mergers and acquisitions of corporate status，the state－owned enterprises face the problem of overseas mergers and acquisitions， the results achieved．To analyze and speculate the future of state－owned enterprises of China's overseas M & A prospects． And to understand that the current international economic environment，the Merger and Acquisitions of our country should pay attention to the problems and in the development of the road should be prepared to do． China's state－owned enterprises to allow the development of overseas mergers and acquisitions more smoothly， so that China's integration in the global economy anticipate the road． Key words: Overseas M&A ，M&A Risk，Cultural Differences，Michael Porter Diamond Model 引 言中国企业的海外并购是对外开放以来最令人鼓舞的事情，也是争论不休的焦点问题，了解其进展的历史和现状是认识和讨论这一重大理论和实践问题的基础。在本文中，我将对我国企业海外并购的基本情况进行概述与分析，对我国企业海外并购现状进行分析，通过具体案例说明中国企业海外并购的成功与失败原因，分析我国企业海外并购中所遇到的风险与难题。从而可以得出政府应积极努力地为中国企业海外并购制造良好的环境是当务之急，并提出对我国海外并购的参考建议。一、中国企业海外并购的...
