中文摘要：

目前，从企业资源角度来探求企业竞争优势的来源是企业战略管理研究领域的热门课题。但企业资源理论在企业资源的定义与分类上并没有达成共识，相关理论成果层出不穷。一方面，说明该问题已经得到相关研究的重视，学者们各抒己见，极大地促进了企业资源论的繁荣和发展；另一方面，在这个问题上意见的不统一也影响到企业资源基础理论的深化发展。因此，构建一个企业资源分类分析框架十分必要。在对中外企业资源理论及相关理论文献回顾的基础上，力图通过资源的形态、资源与竞争的关系及资源与人的关系三个维度，以最简明的方式，构建一个统一的三维度企业资源分类分析框架，希望能为企业资源论的发展提供一些参考。

英文摘要：

At present, seeking the origin of enterprise competitive advantage from enterprise resources angle become hot subject in enterprise strategy management domain, but as to the conception and type of enterprise resource, there is not unified in the enterprise resources＇ definition and classification. The correlation theories achievement emerges one after another incessantly. On one hand which explained that this question already obtained the value of related research, the scholars state views which promoted theory prosperous and development enormously. On the other hand, this has hampered resource-based view further development. So, it is necessary to have a research on how to unify the conception and type of enterprise resource and provide a unified enterprise resources classification framework. This paper, based on home and abroad enterprise resources theory and correlation theories literature review, tries hard to construct three dimension enterprise resources classification framework through three dimensions of resources form, relations of resources and competition and relation of resources and person, provides a unified analysis frame for the enterprise resources classification and hopes that which can deepen the development of enterprise resources and provide some reference for the development of resource-based theory.