This paper takes the panel data of 285 prefecture-level cities in China from 2000 to 2015 as the research object, uses the industrial structure advanced index to measure the quality of industrial structure, and analyzes the impact of resource endowment, technological innovation and the interaction between the two on the urban industrial structure On the basis of the upgrading influence mechanism, the dynamic panel model is used to reveal the "black box" of the role of resource dependence in the upgrading of urban industrial structure, and the panel threshold regression is used to further study the threshold characteristics of resource endowment and technological innovation on urban industrial transformation. The study found that over-reliance on resources will hinder the optimization of the urban industrial structure; but if the city encourages the innovation of various industrial enterprises and improve the efficiency of resource utilization, it may promote the upgrading of the urban industrial structure.