In today's era marked by fragility, anxiety, non-linearity, and incomprehensibility, the “thrust” generated by societal progress and the “resistance” shaped by risk scenarios continue to accumulate, making long-term equilibrium elusive. This dynamic places enterprises in a perpetual state of tension where crisis and opportunity coexist within their operations and management. The cultural and tourism industry is highly sensitive to safety issues. Persistent crisis scenarios triggered by both internal industry factors and external elements — such as natural, social, political, and economic forces — can pose significant threats to the normal operations and survival of cultural and tourism enterprises. In navigating external crises, organizational resilience serves as the key to value creation through the cultivation of endogenous capabilities. The organizational resilience of cultural and tourism enterprises refers to the corresponding capacity for resistance, adaptation, and innovation formed through adopting appropriate resource allocation methods during the pre-crisis, crisis, and post-crisis response phases. It not only determines a cultural and tourism enterprise's adaptability to unexpected obstacles but also underpins its long-term success and sustainability. When confronted with setbacks, a resilient enterprise can swiftly adjust strategies and identify new growth opportunities. Based on 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: (1) 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". (2) 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. (3) 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. From the perspective of formation processes, state-owned enterprises (SOEs) adopt resource divestiture strategies during crises and resource expansion strategies afterward, in contrast to private enterprises. Regarding the utilization of resources, SOEs gain government support through resource coordination pathways; private enterprises formulate suitable development strategies via resource linkage pathways; and SOEs also emphasize industrial chain integration through resource enrichment pathways. The contribution of this article lies in relying on the underlying logic of resilience shaping, incorporating resilience shaping and utility exertion into the analysis of the enterprise value creation process, and comprehensively depicting the formation process of organizational resilience in cultural and tourism enterprises and its impact path on value creation. A new connection path of "organizational resilience - resource action - value creation" is proposed, expanding the explanatory boundary of the resource action theory. It also clarifies the logic of how resource actions form capabilities and how they drive value creation, providing a new cognitive perspective for enterprises to achieve value creation in a highly uncertain environment.