The　author　has　elaborated　from　the　spiritual　that　the　system　and　the　material　perspective　that　cultural　difference　will　definitely　cause　cultural　conflict　and　affect　the　success　of　corporate　merger　by　analyzing　the　factors　which　have　caused　the　culture　differences　between　the　private　enterprise　and　state-owned　enterprise.　Theoretically　a　cultural　integration　mode　for　private　enterprise　merger　with　state-owned　enterprise　and　concrete　step　for　cultural　integration　has　been　summarized.