不同企业因其经营理念、管理模式、主营业务、企业战略、企业环境等不同,其制度和文化也有所区别。因此无论是兼并、收购还是重组,并购重组企业的制度更新和文化整合都是举足轻重之事。若处理得体,并购重组效应就能得以充分体现;反之,并购重组企业就会陷于巨大危机和隐患中。2009年,中国葛洲坝集团公司承担了湖北省总会计师协会的重点科研课题《企业集团财务控制 Different enterprises have different systems and cultures because of their different business philosophy, management mode, main business, business strategy and business environment. So whether it is mergers, acquisitions or restructuring, mergers and acquisitions of the institutional reform and cultural integration are the most important thing. If handled properly, the merger and reorganization effect can be fully reflected; the other hand, M & A and restructuring of enterprises will be caught in a huge crisis and hidden dangers. In 2009, China Gezhouba Group Corporation assumed the key scientific research topic of Hubei Province Association of Chief Accountants, "Enterprise Group Financial Control