From the perspective of boundary-spanning research, this paper intends to analyze the influence mechanism of active organizational forgetting on the ambidextrous innovation of high and New-tech enterprises, and explore how high and new-tech enterprises and of the heterogeneity of knowledge acquired from outside to make up for the deficiency of make up for the deficiency of their own knowledge in key core fields, optimize the traditional organizational structure, and enrich the internal knowledge stock under the trans-boundary search of technology and market. This study proposes that absorption capacity as moderating variable has a positive moderating effect on boundary spanning search and firm ambidextrous innovation. This is because knowledge acquired from inside and apply it, realize breakthrough innovation and form core competitive advantages, so as to help the enterprise realize so as to help the enterprise realize ambidextrous innovation. It is of great theoretical value to further deepen and perfect the interaction mechanism between knowledge management and innovation management theory.