依附理论（英语：dependency theory），或称作依附学派（dependency school），是1960年代晚期由拉丁美洲学者所提出的国际关系与发展经济学理论。其将世界划分为先进的中心国家与较落后的边陲国家，后者在世界体系的地位使之受到中心国的盘剥，故得不到发展，或产生腐败等弊病。
关于中心/边陲的界定，其间的机制与效应等问题，学界至今没有定论，不过依附理论的各流派中仍有共通的几个命题，简述如下：
- 世界分成中心国家与边陲国家；伊曼纽尔·沃勒斯坦还进一步引入半边陲国家的概念。
- 中心由工业国家构成，边陲国家则向中心国家出口原料，并从事劳力密集产业为主。
- 边陲之所以为边陲，并非因为它是工业化浪潮的后进者（这是新古典主义经济学的主张），而是在世界市场上受到制约所致，外力包括跨国企业、国际组织（例如国际货币基金）等等代表中心国家利益的力量。
- 因此边陲国家因不平等交换的依附关系而无法翻身，中心国家则透过此关系维持较高所得及外贸优势，使中心国家与边陲国家差距难以缩小。
因此，以国内市场为主、减少外国资金挹入，调整产业结构以符合内需市场或较激进的社会革命是依附理论对边陲国家所提出的建议。
依附理论首先是作为现代化理论的反面在1950-60年代出世的，其提倡者是阿根廷经济学家劳尔·普雷维什。根据古典经济学，国际贸易会让各国达到比较优势，相互得益，但是普雷维什在拉丁美洲经济委员会研究拉丁美洲的实际发展，引出了相反的结论：穷国财富的减少与着富国财富的增加一致。Paul Baran根据马克思主义政治经济学完善了他的理论，此后各家蜂起。德裔经济学家安德烈·冈德·法兰克使之成为马克思主义的一支，Theotonio Dos Santos考虑边陲国对内及对外的关系，创建了“新依附理论”。巴西前总统费尔南多·恩里克·卡多佐在流亡期间曾写过许多相关论著。伊曼纽尔·沃勒斯坦则进一步发展其中的马克思主义面向，称之为世界体系理论。
依附理论遭到自由市场的鼓吹者反击，他们主张依附理论的药方将造成腐败及竞争不足等问题，印度与亚洲四小龙的崛起也不合乎依附理论的预测。另一些学者则指出亚洲四小龙都曾实施进口替代政策，美援的因素也不容忽视[1]。
依附发展理论是依附理论的流派之一，它主张跨国资本能在穷国的内需市场上牟利，所以边陲也能得到部分的发展，但是这往往是以腐败或社会两极分化为代价的。
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