译文（字数 4297）：

并购前的人力资源尽职调查

导读：相关的调查研究表明人力资源尽职调查对并购成功、并购后的有效整合有重大影响，人力资源的尽职调查主要围绕人力资源风险因素和推进整合的各方面的信息两块内容。要进行人力资源尽职调查需要人力资源从业人员具有相应的并购知识和经验，遵循一定的步骤进行。

    关键词：人力资源尽职调查  人力资本审计  文化尽职调查

贝恩公司对近年来的40桩并购案进行的研究表明，在收购交易前做好人力资源尽职调查将对收购后的成功整合有很大帮助。但是并购交易前的人力资源尽职调查往往被忽视，据美国一个会议委员会对美国和欧洲的88个主要公司的研究发现，在反馈公司中人力资源包括在并购计划的不到1/4。这种现象在一些新兴国家更严重，翰威特最新的报告显示，新兴市场国家比成熟市场国家更加不关注尽职调查中的人力资源介入(Hewitt，2009)。

外文原文（字符数 14038）：

HR due diligence before acquisition

Review: Papers related research shows that HR due diligence for the acquisition is successful, effective post-merger integration have a significant impact, due diligence, the main focus of human resources human resources to promote the integration of risk factors and the information content of two aspects. To carry out due diligence HR HR practitioners need to have the appropriate knowledge and experience to the acquisition, to follow certain steps. 

Paper Keywords: HR due diligence audit of human capital, cultural due diligence

Bain & Company study of 40 mergers and acquisitions in recent years showed that prior to the acquisition of human resources to do due diligence after the successful integration of acquisitions will be of great help. But the acquisition of HR due diligence before trading is often overlooked, according to a US Conference Board study of the United States and Europe found that 88 major companies in the feedback the company human resources included in the merger plan is less than 1/4. This phenomenon is more severe in some emerging countries, Hewitt's latest report shows that emerging market