摘 要

在经济全球化的今天，跨国公司在经济生活中的作用日趋明显。我国加入WTO以后, 我国境内中外合资企业和外商独资企业的数量日渐增多, 并且我国一些有实力的企业也开始走出国门, 在国外开设分支机构或在境外直接投资开办企业。但是文化的差异是每个公司在国外投资设厂开展跨国经营都要面临的问题。所以，每个海外子公司的经营者都必需慎重的对待文化差异这一现象，稍有疏忽就有可能酿成大错，甚至前功尽弃，因此，跨国公司的跨文化发展战略日益显现出它的重要性。
跨国公司是跨国体、跨民族、跨地域、跨政体的特殊企业，在某种意义上说，跨国公司就是跨国文化公司。跨国公司必须在异域文化环境中努力建设具有本国公司特色的企业文化，树立共同的价值标准、道德标准和行为模式等；并把具有不同文化背景的各国员工凝聚起来，共同实施公司文化融合的发展战略才会取得成功。
本文从正反两方面举例论证，用典型范例从人力资源管理、市场营销推广策略等方面进行论证，阐述融合了文化的发展战略的重要意义。进而论述对跨国公司进行跨文化管理的重要性，并对跨国公司的跨文化发展提出建议。

关键词：跨文化；跨国公司；管理
 
Abstract

With the current background of globalization, the multinational corporations are playing an increasingly important role in our economic life. Since China entered WTO, China's domestic joint ventures and wholly foreign-owned enterprises have been increasing at a fast rate. What’s more, some powerful enterprises in China have begun to go abroad, setting up branches in foreign countries or starting a business through foreign direct investment. But the cultural difference is a problem faced by every company, when it tries to set up plants and operates them in foreign countries. Therefore, each operator of the overseas subsidiaries must treat this phenomenon as carefully as they can. A little outlook may lead to a big mistake there, or even come to naught. So, the cross-cultural development strategy of multinational corporations becomes more and more important day by day.
Multinational corporations are special companies, which cross countries, nations, regions and even regimes. In a sense, transnational corporations are cross-cultural enterprises. They must strive to build a corporate culture which has its own unique characteristics, to establish a common value, ethical standard and behavior pattern, etc, in a foreign cultural environment. Besides, they must hold employees from different countries closely together and implement the development strategy with cultural integration. Only by doing this, could they achieve the success.
This paper demonstrates both positive and negative examples, with typical ones from the view of human resources management, marketing strategy and so on, explaining the significance of development strategy integrated with culture. Then it discusses the importance for the TNCs to operate companies with cross-cultural management strategy. Finally, it makes some recommendations for the cross-cultural development of multinational companies.

Keywords: cross-cultural; multinational corporations; management