In the international environment, the enterprise cross-cultural integration is recognized to be the hardest part of the integration process in the enterprise mergers and acquisitions (M&A), the success of enterprise integration is the key to the success of M&A. This paper analyzes the content and mode as well as the performance of integration of Chinese enterprises transnational M&A in the internationalization process. This paper focuses on the path of the performance of cross-border M&A integration affected by the cross-cultural management capability in a cross-border M&A from the perspective of finance, technology, market and process, and then builds a correlation model of the enterprise performance of cross-border M&A integration affected by cross-cultural management ability.