併購的精神是將兩個企業的優勢加在一起，進行人力資源整合、組織任務整合及組織文化整合，目的在提昇企業綜效。本研究旨在探討銀行併購與經營績效之關係—並兼論異文化管理之干擾效果。研究結果發現：(1)銀行業併購的整合與其經營績效有正向關係；(2)異文化管理對銀行業併購整合與經營績效會產生干擾影響；(3)銀行併購後最高階主管的人選是選用主併公司（第一文化）之總經理；而在中階主管以及基層主管的人選卻採「第三文化」，亦即執行「主併公司與被併公司文化之優點的管理制度」來進行中階與基層主管的人員配置。

The essence of merger and acquisition is to combine the advantages of two enterprises together to conduct manpower resource integration, organization mission integration and organization culture integration. The purpose is to acquire the synergy of M & A. This research mainly investigates the relationship between the merger and acquisition and business performance in the banking industry and also about the moderating effect of cross culture management. As the result it is found that: (1) there is a positive relationship between the integration of merger and acquisition in the banking industry and its business performance; (2) “cross culture management” will generate a moderating effect on the integration of merger and acquisition in the banking industry and the business performance. (3) the person to be selected for the highest level management after the bank is merged and acquired is the general manager of the acquiring firm (first culture). Persons to be selected for heads of middle level and base level use “the third culture” management system which means executing the “management system of the acquiring firm or the company being acquire depending upon whichever is more advantages” to conduct.