Abstract: This paper Used BVD database Zephyr 2006-2014 data, to compile statistics OECD35 member enterprises overseas Merger and Acquisitions' data, to research enterprise acquisitions overseas and home technology progress problems. I draw the conclusion: home country technology progress comes from its stock of human capital, research and development funding and enterprise acquisitions overseas reverse technology spillover effect；Merger and Acquisitions Overseas drive the national technology progress through reverse R&D overflow and reverse way of human capital overflow. Empirical tests that enterprise acquisitions overseas has significant effects on motherland technology progress , human capital and R&D funding set a minimum "threshold" for home enterprise acquisitions overseas. When the number of enterprise acquisitions overseas surpass the minimum "threshold", the R&D of home country investment and human capital stock will function and home country will obtain advanced technology absorption of Mergers and Acquisitions , we define it "assimilation" effect, on the contrary, the number of enterprises overseas Mergers and Acquisitions are under minimum threshold, home country will "reject" to obtain advanced technology absorption of Mergers and Acquisitions. Therefore, the enterprise overseas Mergers and Acquisitions are influenced by home inherent R&D capital stock and human capital stock, there is a threshold effect.