Abstract: In the process of overcoming the external crisis, organizational resilience is crucial for enterprises to succeed in creating value by developing internal capabilities. Based on the resource arrangement and resource action view, this paper examines four representative cases of cultural tourism enterprises to analyze the development of organizational resilience and the role of utility in value creation. The findings are as follows: The formation of organizational resilience of cultural tourism enterprises follows the logic of "external crisis impact - internal resource arrangement - organizational ability", and its effectiveness follows the logic of "organizational ability - resource action - value creation". The impact of organizational resilience on the value creation of cultural tourism enterprises is primarily seen in three areas: economic value, social value, and environmental value. Additionally, there is a positive mediating role of resource action between organizational resilience and value creation. Cultural tourism enterprises, regardless of their property rights, follow the same fundamental logic in developing organizational resilience and achieving value creation. However, there are significant differences in resource arrangement and resource action paths. The contribution of this paper lies in relying on the underlying logic shaped by the resilience of “from the outside to promote the inside”, and incorporating resilience shaping and utility into the analysis of enterprise value creation process. It comprehensively depicts the formation process of organizational resilience of cultural tourism enterprises and its influence on value creation. In addition, the paper introduces a new connecting path of “organizational resilience, resource action, and value creation”, thereby expanding the scope of resource arrangement theory. It also responds to the question of how to “move from value discovery to value creation”, and provides a new cognitive perspective for enterprises to realize value creation in a highly uncertain environment.