Absorbed slack contains the resources that are hard to redeploy and measures the levels of resources and capital utilization. With a low level of absorbed slack, new venture have fewer resources that are not allocated and utilized again, and lower costs on managing this slack correspondingly, Which is beneficial to the improvement of performance. When the level of absorbed slack is high, resources are harder redeployed to carry out organizational activities. In the case, the absorbed slack resources are difficult to be re-utilized to improve new venture performance. Meanwhile, hard-moved absorbed slack will result in more managerial costs. Therefore, for new venture, having more absorbed slack may cause declining performance. As a result, we raise the following hypothesis