Urban development is the progress of utilizing and contesting resources,and the difference of urban development rests with the heterogeneity of the resource endowments.The effective demand theory may explain short-term economic growth and development,while the long-run development is based on effective supply.The city has a strong control capability at entity resources,these resources are the main foundation of urban development,a subset of which enable them to achieve competitive advantage,and a subset of those that lead to superior long-term performance.The paper analyzes and evaluates the 34 urban resource endowments in Northeast China,and finds that the difference of urban resources is determined by human resources difference,so the city should enhance human resource accumulation level,especially be based on resource endowments in making development strategy.