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Founded in 1999, Neusoft Embedded Division, which is one of the core division of Neusoft Group (Neusoft, created in 1991), takes the main business as to undertake the Nokia phone software outsourcing. But a major adjustment occurred to Nokia s outsourcing strategy by the end of 2008.Within two years, Nokia s software business will only contract to the top three vendors. Ranked fifth place, will the Neusoft embedded Division be out? In the face of mutation of the external environment, Why did the Neusoft embedded Division choose the cross-border mergers and acquisitions from many plans? How to engage in cross-border mergers and acquisitions? Can the cross-border mergers and acquisitions help Neusoft embedded Division get out of the dilemma? sQ.͋Vv^-0ONhQtS0Kb:goNYS KeywordsCross-border Mergers and Acquisitions; Corporate globalization; Phone Software Outsourcing \OOo`\O1Y T XXX'Yf[XXXf[bYec b\O2Y T XXX'Yf[XXXf[bxxxx~ZSXxvzu0 _ 2008t^12g22e NoƖVL]eQ_NN;`~tMichaelSSv0RMONSNN^vWN-NV;` SRWNbThQtoN gRO^FUS_v,gt^^gTN!kQBR(c[^NRV~)O& & NoƖVNL]eQ_NN 1.1NoƖV NoƖVN N{y No bzN1991t^ /f HYPERLINK "http://baike.baidu.com/view/61891.htm" \t "_blank" -NVvMRg'YvIT㉳QeHhN gRO^FUKNN0vQNRmS N'YgWWzf~z0}lf5uP[T& & 1.2 L]eQ_oNNN & & L]eQ_NNv~(Wl30'Yޏ0SNTbbzxS-N_ b gXT]1600YO T .U6eeQޏ~$Nt^Ǐ3NCQNl^ b:NASt^egƖVQSU\g_vNN0L]eQ_NN萄v~~ggYV1@b:y0  V1 NN~~gg 1.3 MichaelNL]eQ_NN MichaelN1991t^NnNS'Yf[ꁨRS|,gykN Nt^T T!hUxXf[MO SN1998t^S_ T!hZSXf[MO01999t^7g& & 1.3.1 urKb"}<\1rzO mBrews^S(2000t^-2004t^) 2000t^ "}<\1rzO:NqQ T_SWNVؚBrews^SvzfKb:g (WhQtVQ[BlT\OO4O0~Noe,g*h_O>yN~ 'YޏxS-N_& & Yef[c[KbQ NoL]eQ_NN萄vVv^-KN` Yef[vh Yef[(u 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