Revitalizing assets and tapping internal potential means that enterprises can make more effective use of assets by using existing resources and assets, improving internal management, optimizing processes, improving efficiency, reducing costs, tapping and releasing internal potential, so as to achieve the purpose of improving economic benefits of enterprises. There are two ways to revitalize enterprise assets, one is by selling unnecessary assets, and the other is by optimizing the utilization efficiency of existing assets. Of these two ways, tapping the potential internally belongs to the latter, that is, by optimizing the internal management and processes of enterprises, improving the utilization efficiency of resources and assets, achieving the purpose of revitalizing assets and improving the economic benefits and competitiveness of enterprises. Revitalizing enterprise assets and tapping internal potential is an effective management method, which can help enterprises improve economic benefits without increasing costs and lay a solid foundation for their sustainable development.