摘要：技术转移能够实现企业间技术能力的传递，是发展中国家技术追赶的有效途径。在技术转移中，由于技术能力的主体是内含于其中的隐性知识体系，因而对隐性知识的系统转化能够有效促进转移技术的消化吸收和再造。在系统识别技术转移中隐性知识的基础上，分析了其在技术转移中的转化过程并提出了相应对策。

Abstract： Technology transfer can transfer technological capability between companies, and is an effective method for developing countries to catch up with the developed countries in the area of technology. Because the main body of technological capability is the tacit knowledge system, the systematic transformation of tacit knowledge system can promote the assimilation and reconstruction of transferred technology. Based on the systematically recognizing tacit knowledge of technology transfer, the transformation process is analyzed and transformation methods that could promote the transformation of tacit knowledge are pointed out.