Abstract: The resource-based enterprises were chosen as samples which has finished their cross-border M&A in 2008, and an indicator system from profitability, operating capability, developing ability and paying debt ability was built. Then the 15 samples with the PCA and data envelopment analysis (DEA) model were handled to calculate their performance value of the 3 years before and after their cross-border M&A. The results show that the performance of China's resource-based enterprises after cross-border M&A has promoted obviously in short-term but the promotion is not obvious in long-term.