Case study method. This paper chooses Huayi Brothers' cross industry merger and acquisition of Yinhan technology as the object of this case study, analyzes the motivation, process and the basis of selecting the target enterprise of Huayi Brothers media group in the way of cross industry merger and acquisition, studies the synergy before and after the merger and the financial indicators before and after the merger and analyzes the impact of cross industry merger and acquisition on the enterprise The impact of performance, draw the corresponding conclusions, and summarize the relevant experience.