The purpose of enterprise transformation is to obtain the sustainable competitive advantage, and the strong reflection of sustainable competitive advantage is the effective transformation and matching of resources and capabilities. In this paper, the matching relationship between resources and capabilities of enterprise transformation system is analyzed, and the evaluating index system for the resources and capabilities of enterprise transformation system are developed. Using the concept of 4 dimensional space distances between 2 points, the model for computing the matching degree between the resources and capabilities of enterprise transformation system is constructed. Finally, through case analysis to the transformation of K enterprise concluded the influence degree of the matching degree of resources and capabilities of enterprise transformation system to enterprise transformation.