法国是中国在欧洲的第一大投资目的地国。随着中国企业对法跨国并购数量和规模的增加，中国企业对法并购中面临的文化差异问题开始显现。论文通过设计基于霍夫斯泰德文化理论的跨文化问卷调查，并对回收数据进行分析，研究影响跨国并购效率的中法文化差异，追溯中法文化差异产生的原因。文章从定性与定量两个方面出发，为中国企业处理跨国家文化差异提供解决依据。

France is China’s largest investment partner in Europe. With the increase of China-France’s cross- border mergers and acquisitions (M & A), the cultural differences problems began to emerge. This essay, through the cross-cultural survey, studies the elements which affect the efficiency of cross- border M & A and the reasons of China-France cultural differences. By using the qualitative and quantitative analysis, we expect this study will help Chinese enterprises effectively deal with and resolve the Sino-French cultural differences and conflicts in the process of M & A.