Enterprises reorganization by merger and acquisition is trend of modern world economic development. It is also strategic choice of enterprises to become bigger and stronger. In world-wide

success rate of enterprises reorganization by merger and acquisition is 37%. In those unsuccessful cases

80% of them failed because of failure of cultural integration. Therefore

cultural integration is one of the biggest challenges of enterprises reorganization by merger and acquisition. HS Company is a listed company. Since 1993

HS Company has gone through twice enterprises reorganizations by merger and acquisition. However

both of them failed. On the surface

these twice failures are caused by stock rights fights. The real reason is failure of cultural integration. The third enterprise reorganization by merger and acquisition pays more attention to cultural integration and finally successes. This paper based on HS Company’s case summarizes theory and methods of culture integration and create 43 model of culture integration from the process

which explains the importance of culture integration in enterprises reorganization by merger and acquisition from a new angle. These theoretical explanations enrich enterprises reorganization by merger and acquisition theory

and have theoretical and realistic significance.