中文摘要：

利用2003--2009年省级面板数据，从获取、消化和应用3个维度，选取政府与市场的关系、对外开放度、研发投入、人力资本、要素市场的发育和法律制度环境六大指标来研究吸收能力对我国OFDI逆向技术溢出的影响，实证分析表明，各吸收能力指标都对我国OFDI的逆向技术溢出存在正向促进作用。因此，提高我国企业技术吸收能力，促进OFDI逆向技术溢出，不仅要继续加大研发和人力资本的投入力度，更重要的是，要理顺政府与市场的关系，提高利用外资的质量和水平，加快完善要素市场体系，努力营造有利于企业OFDI逆向技术溢出的市场环境。

英文摘要：

Employing inter-provincial panel data of China over the period from 2003 to 2009, this paper studies the effect of ab- sorptive capacity on OFDI reverse technology spillover of China from acquirement, digestion and application dimensions and by selecting the relationship between government and the market, opening rate, R＆D investment, human capital, the development of factor markets and legal system environment. The result suggests that these absorptive capacity factors have a positive impact on OFDI reverse technol- ogy spiUover. So, in order to advance the absorptive capacity of Chinese enterprises and prompt OFDI reverse technology spillover, we not only need to continue to increase R＆D and human eapital investment, but we also need to rationalize the relationship between gov- ernment and the market, improve the quality and level of utilizing foreign investment, accelerate the development of factor market, and strive to create a favorable market environment of enterprise OFDI reverse technology spillover.