In the era of knowledge economy, intelligence resource sharing is the main impetus of economy increasing. Based on the characteristics of intelligence resources and the realization process of intelligence resources sharing, this paper proposed the concept of Virtual Intelligence Resource Sharing System (VIRSS). After introducing the theory of agent and the theory of ontology, the model of VIRSS is built by combining these two theories. The model, which offers theoretic basis for the realization of intelligence resource sharing, is composed of four sub-systems: project management sub-system, information resource collecting sub-system, intelligence resource sharing sub-system and evaluation sub-system.