本文研究的方向为跨国公司在中国的跨文化管理问题。在华跨国公司的内部因母国 公司和中方公司存在着不同程度的文化差异,当这种文化差异发生激烈碰撞而不能融合 时,产生冲突是不可避免的。认识文化差异，理解文化差异，实施有效的跨文化管理, 可 以有效的减少或规避文化冲突, 提高跨国公司在中国的综合管理效率和企业竞争力。 以EB大连公司为例，为了解决该公司日益严重的跨文化冲突带来的管理问题，作者 对该公司没有专门跨文化管理部门和以德方主导的公司管理模式现状进行描述，进而通 过真实案例研究发现该公司在生产经营活动中的诸多方面都存在因中德文化差异，以及 合资双方企业文化差异而产生的冲突。这些冲突具体体现在四个方面。首先是经营理念 方面的冲突，其次是部门之间理念不一致产生的冲突，再次是人力资源短缺方面的冲突， 最后是中方和德方员工之间普遍存在缺乏信任的问题。在总结了前人跨文化管理和跨文 化冲突管理理论基础上，作者通过对EB大连公司跨文化管理出现的这些问题进行深入研 究后，总结出该公司跨文化冲突产生的根本原因。进而结合企业发展的实际情况给出有 针对性的解决方案，即通过认识和理解跨文化管理的重要性、制定企业跨文化发展方针、 本土化和融合策略、优化流程、同理心沟通、实施跨文化项目管理等举措，以达到减少 或消除因跨文化管理不当导致的企业效率降低和竞争优势下降等问题。最后为了保证各 项方案的有效实施，建议首先EB大连公司应加强高层对跨文化管理的重视，对跨文化管 理工作提供专项资金以便开展相关活动。其次应强化企业跨文化管理的宣传工作。再次 内部还要加强沟通与交流，适时开展跨国管理培训生项目。最后还要建立起监测与反馈 机制，以检验跨文化管理的实施效果。 关键词，跨国企业；跨文化管理；跨文化冲突管理- II - Study on Cross-Culture Management of Germany EB Dalian Company Abstract This paper focuses on the cross-cultural management of transnational enterprises in China. There are varying degrees of cultural differences between home country companies and Chinese companies in the internal of transnational enterprises in China. When such cultural differences collide fiercely and can’t be merged, conflicts are inevitable. Be aware of cultural differences, understanding cultural differences and implementing effective cross-cultural management can effectively reduce or avoid cultural conflicts and improve the comprehensive management efficiency and competitiveness of transnational enterprises in China. Taking EB Dalian as an example, in order to solve the management problems caused by the company's increasingly serious cross-cultural conflicts, the author describes the current situation of the company's lack of a dedicated cross-cultural management department and a company management model led by Germany. Then through the real cases study found that the company's production and management activities in many aspects of the cultural differences between China and Germany, and the joint venture between the two sides of the cultural conflict. These conflicts are manifested in four areas. The first is a conflict of business philosophy, the second is a conflict of management systems, the third is a conflict of human resource shortage, and the last is a general lack of trust between Chinese and German employees. Based on the previous theories of cross-cultural management and cross-cultural conflict management, the author makes an in-depth study of the problems arising from the cross-cultural management of EB Dalian Company, and summarizes the root causes of the cross-cultural conflict. Then, according to the actual situation of enterprise development, targeted solutions are given, namely, through the recognition and understanding of the importance of cross-cultural management, the formulation of an enterprise's cross-cultural development policy, localization and integration strategies, the optimization of processes, empathy communication, and the implementation of cross-cultural project management. In order to reduce or eliminate the problems of business inefficiency and less competitive advantage caused by cross-cultural mismanagement. Finally, in order to ensure the effective implementation of various programs, it is suggested that EB Dalian Company should first strengthen the attention of senior management to cross-cultural management and provide special funds for cross-cultural management work to carry out related activities. Secondly, they should strengthen the propaganda work of cross-culture management of enterprises.- III - Once again, they need to strengthen understanding and communication internally and carry out cross-cultural management training programs in a timely manner. Finally, a monitoring and feedback mechanism should be established to test the effectiveness of cross-cultural management. Key Words，Transnational enterprises; Cross-cultural management; Cross-cultural conflict management- IV - 目 录 摘要.............................................................................................................................I Abstract............................................................................................................................. II 1 绪论..............................................................................................................................1 1.1 研究背景和问题提出.......................................................................................1 1.2 研究方法与技术路线.......................................................................................2 1.2.1 研究方法................................................................................................2 1.2.2 技术路线................................................................................................2 1.3 论文的主要内容...............................................................................................3 2 文献综述和实践进展..................................................................................................5 2.1 文献综述...........................................................................................................5 2.1.1 跨文化管理研究....................................................................................5 2.1.2 跨文化冲突研究....................................................................................9 2.2 中外企业跨文化实践案例.............................................................................12 2.2.1 跨文化管理的失败案例-明基.............................................................13 2.2.2 跨文化管理的成功案例-星巴克.........................................................14 3 德国 EB 大连公司概况及跨文化管理现状.............................................................14 3.1 德国 EB 大连公司概况..................................................................................14 3.1.1 公司简介..............................................................................................14 3.1.2 欧亿·体育（中国）有限公司背景..............................................................................................16 3.1.3 组织架构..............................................................................................16 3.2 德国 EB 大连公司跨文化管理现状..............................................................18 3.2.1 无跨文化管理部门..............................................................................18 3.2.2 德方主导的公司管理模式..................................................................19 4 德国 EB 大连公司跨文化管理存在问题及成因分析.............................................21 4.1 德国 EB 大连公司跨文化管理存在的问题..................................................21 4.1.1 中德双方经营理念存在冲突..............................................................21 4.1.2 采购部门与财务部门理念不一致......................................................24 4.1.3 人力资源短缺......................................................................................25 4.1.4 中德人员缺乏信任..............................................................................27 4.2 德国 EB 大连公司跨文化管理问题的成因..................................................28 4.2.1 经营理念冲突产生的原因..................................................................28- V - 4.2.2 采购部门与财务部门理念不一