On October 20, the Department of International Economics and Trade of SEPKU convened the International Economic Forum. The Forum invited Dr. Masson of the Department of Economics of the University of Illinois at Urbana-Champaign. Dr. Massen reported to the participating teachers on the thesis entitled "Whether FDI can improve the productivity of domestic enterprises: a regression analysis based on the geographic breakpoints of the boundaries of Chinese dialects". This article uses the difference of direct investment between Hong Kong, Macao and Taiwan enterprises in the Cantonese and Min Dialects in our country, and constructs a culture-based instrument of foreign direct investment. It makes a precise analysis of the technology spillover effects of foreign direct investment on Chinese enterprises estimate.