With the increasingly fierce global competition, foreign direct investment has become, developing countries' access to foreign advanced technology, an important means of participation in international competition, but also become a hot topic of academic research. Firstly, the theory of the mechanism of foreign direct investment in the reverse technology spillover effect of the sort, emphasizing reverse technology spillover effects need to go through two stages: in the first stage to multinational subsidiaries in the host nest innovation network, allowed to obtain advanced technical knowledge and information resources, then these subsidiaries in the second stage of technical knowledge and information resources passed back to the parent company, the parent company of digestion and absorption, transformation and re-innovation; then we will reverse technology spillover effect decomposition technique learning technologies and crowding out effect, and on the absorption capacity of the mechanism of action of reverse technology spillover effects were analyzed, and in crowding out the same premise, the ability to absorb the impact of technology learning effect by adjusting the reverse technology spillover effect.