uses
  Winapi.Windows,Winapi.ActiveX,Winapi.ShellAPI,System.StrUtils,Vcl.Forms;

type
  IDragDrop = interface
    function DropAllowed(const FileNames: array of string): Boolean;
    procedure Drop(const FileNames: array of string);
  end;

  TDropTarget = class(TObject,IInterface,IDropTarget)
  private
    // IInterface
    function QueryInterface(const IID: TGUID; out Obj): HResult; stdcall;
    function _AddRef: Integer; stdcall;
    function _Release: Integer; stdcall;
  private
    // IDropTarget
    FHandle: HWND;
    FDragDrop: IDragDrop;
    FDropAllowed: Boolean;
    procedure GetFileNames(const dataObj: IDataObject; var FileNames: TArray<string>);
    procedure SetEffect(var dwEffect: Integer);
    function DragEnter(const dataObj: IDataObject; grfKeyState: Integer; pt: TPoint; var dwEffect: Integer): HResult; stdcall;
    function DragOver(grfKeyState: Longint; pt: TPoint; var dwEffect: Longint): HResult; stdcall;
    function DragLeave: HResult; stdcall;
    function Drop(const dataObj: IDataObject; grfKeyState: Longint; pt: TPoint; var dwEffect: Longint): HResult; stdcall;
  public
    constructor Create(AHandle: HWND; const ADragDrop: IDragDrop);
    destructor Destroy; override;
  end;

{ TDropTarget }

constructor TDropTarget.Create(AHandle: HWND; const ADragDrop: IDragDrop);
begin
  inherited Create;
  FHandle := AHandle;
  FDragDrop := ADragDrop;
  RegisterDragDrop(FHandle,Self)
end;

destructor TDropTarget.Destroy;
begin
  RevokeDragDrop(FHandle);
  inherited;
end;

function TDropTarget.QueryInterface(const IID: TGUID; out Obj): HResult;
begin
  if GetInterface(IID,Obj) then begin
    Result := S_OK;
  end else begin
    Result := E_NOINTERFACE;
  end;
end;

function TDropTarget._AddRef: Integer;
begin
  Result := -1;
end;

function TDropTarget._Release: Integer;
begin
  Result := -1;
end;

procedure TDropTarget.GetFileNames(const dataObj: IDataObject; var FileNames: TArray<string>);
var
  i: Integer;
  formatetcIn: TFormatEtc;
  medium: TStgMedium;
  dropHandle: HDROP;
begin
  FileNames := nil;
  formatetcIn.cfFormat := CF_HDROP;
  formatetcIn.ptd := nil;
  formatetcIn.dwAspect := DVASPECT_CONTENT;
  formatetcIn.lindex := -1;
  formatetcIn.tymed := TYMED_HGLOBAL;
  if dataObj.GetData(formatetcIn,medium)=S_OK then begin
    (* This cast needed because HDROP is incorrectly declared as Longint in ShellAPI.pas.  It should be declared as THandle
       which is an unsigned integer.  Without this fix the routine fails in top-down memory allocation scenarios. *)
    dropHandle := HDROP(medium.hGlobal);
    SetLength(FileNames,DragQueryFile(dropHandle,$FFFFFFFF,nil,0));
    for i := 0 to high(FileNames) do begin
      SetLength(FileNames[i],i,0));
      DragQueryFile(dropHandle,@FileNames[i][1],Length(FileNames[i])+1);
    end;
  end;
end;

procedure TDropTarget.SetEffect(var dwEffect: Integer);
begin
  if FDropAllowed then begin
    dwEffect := DROPEFFECT_COPY;
  end else begin
    dwEffect := DROPEFFECT_NONE;
  end;
end;

function TDropTarget.DragEnter(const dataObj: IDataObject; grfKeyState: Integer; pt: TPoint; var dwEffect: Integer): HResult;
var
  FileNames: TArray<string>;
begin
  Result := S_OK;
  Try
    GetFileNames(dataObj,FileNames);
    FDropAllowed := (Length(FileNames)>0) and FDragDrop.DropAllowed(FileNames);
    SetEffect(dwEffect);
  Except
    Result := E_UNEXPECTED;
  End;
end;

function TDropTarget.DragLeave: HResult;
begin
  Result := S_OK;
end;

function TDropTarget.DragOver(grfKeyState: Integer; pt: TPoint; var dwEffect: Integer): HResult;
begin
  Result := S_OK;
  Try
    SetEffect(dwEffect);
  Except
    Result := E_UNEXPECTED;
  End;
end;

function TDropTarget.Drop(const dataObj: IDataObject; grfKeyState: Integer; pt: TPoint; var dwEffect: Integer): HResult;
var
  FileNames: TArray<string>;
begin
  Result := S_OK;
  Try
    GetFileNames(dataObj,FileNames);
    if Length(FileNames)>0 then begin
      FDragDrop.Drop(FileNames);
    end;
  Except
    Application.HandleException(Self);
  End;
end;

这里的想法是将Windows IDropTarget的复杂性包含在TDropTarget中。所有你需要做的是实现更简单的IDragDrop。无论如何，我认为这应该让你走。

从控件的CreateWnd创建放置目标对象。在DestroyWnd方法中销毁它。这一点很重要，因为VCL窗口重新创建意味着控件可以在其生命周期中将其窗口句柄破坏并重新创建。

请注意，TDropTarget的引用计数被抑制。这是因为当调用RegisterDragDrop时，它会增加引用计数。这创建一个循环引用，这个代码来抑制引用计数中断。这意味着您将通过类变量而不是接口变量来使用此类，以避免泄漏。

用法将如下所示：

type
  TMainForm = class(TForm,IDragDrop)
    ....
  private
    FDropTarget: TDropTarget;

    // implement IDragDrop
    function DropAllowed(const FileNames: array of string): Boolean;
    procedure Drop(const FileNames: array of string);
  protected
    procedure CreateWnd; override;
    procedure DestroyWnd; override;
  end;

....

procedure TMainForm.CreateWnd;
begin
  inherited;
  FDropTarget := TDropTarget.Create(WindowHandle,Self);
end;

procedure TMainForm.DestroyWnd;
begin
  FreeAndNil(FDropTarget);
  inherited;
end;

function TMainForm.DropAllowed(const FileNames: array of string): Boolean;
begin
  Result := True;
end;

procedure TMainForm.Drop(const FileNames: array of string);
begin
  ; // do something with the file names
end;

这里我使用一个表单作为放下目标。但您可以使用任何其他窗口控件以类似的方式。