Abstract: The innovation of technology and the development of new products cannot be separated from the input of various resources, the article provides a relatively in-depth discussion on the development of innovative resources, analysed the types and the roles of resources required to support technological innovation in high-end manufacturing enterprises. The types and functions of innovation resources in high end manufacturing enterprises were deeply discussed. They were classified into three major categories, namely innovative human resources, technological resources and financial resources, and the framework of the innovation resource system was established. By analyzing the promoting effect of innovation resources on technological innovation and enterprise development, specific methods for the allocation of innovation resources are proposed, and the allocation strategies of various types of innovation resources are discussed in detail. The research results show that optimizing the allocation of innovation resources can effectively enhance the technological innovation ability of enterprises and has important guiding significance for the transformation of traditional manufacturing enterprises to the high-end manufacturing mode.