Based on the dual perspectives of resource base and dynamic capability，Midea Group is selected as the case study object，and the logical framework of“resource base?dynamic capability?service?oriented transformation”is adopted to explore the interactive coupling and co?evolution of resource base and dynamic capability to serve manufacturing enterprises. The impact of transformation and the use of grounded theory to model the process mechanism. The study found that the realization of service?oriented transformation depends on the use of key resources，and dynamic capabilities help resources to maximize their effectiveness，while achieving their own evolution and development；The first stage focuses on the use of organizational flexibility to develop and reconstruct internal resources；the second stage focuses on the integration and coordination of internal and external resources using the ability to change and update and technical flexibility，and ultimately achieve upstream and downstream service linkage and“integrated symbiosis between customer care and enterprise”.