In cloud manufacturing environment, the physical manufacturing resource sharing includes hard manufacturing resource sharing and flexible manufacturing resource sharing. In order to solve the problem of service sharing of flexible manufacturing resource, a variety of flexible manufacturing resource provided by cloud manufacturing service providers were summarized and classified. According to the principles of cloud manufacturing service which included optimizing and integrating resource, the benefits distributing and sharing, combined service demand characteristics of cloud manufacturing service consumer to flexible manufacturing resources, the theory architecture system of establishing flexible manufacturing resource sharing platform is proposed, and the key technology of system developing is illustrated.