With the escalating scale of foreign direct investment, FDI technology spillover effect has increasingly become the focus of academic concern. From the perspective of financial development to explore the FDI technology spillover effect of a new research frontier. This paper systematically combed the literature review and outlook of the financial development of FDI technology spillovers affect the research results. Overall, the internal mechanism for the role of financial factors in the FDI technology spillovers there is much controversy and analysis of financial development is how to determine the FDI technology spillover effects also need a more sophisticated model. Most of the literature exploring the impact of FDI on economic growth related to the role of financial factors.