With　the　rapid　development　of　information　and　communication　technology,　modern　business　activities　become　increasingly　dependent　on　Information　Resource　Management　(IRM).　To　manage　implemented　information　resources　successfully　in　practice,　one　great　challenge　facing　the　management　team　is　how　to　deal　with　various　mismatches　between　information　provider　and　information　user.　In　this　paper,　the　substance　of　IRM　challenges　on　mismatches　is　clarified,　and　a　dual　loop　model　is　designed　to　deal　with　the　issue　on　mismatches.　The　contribution　of　this　paper　will　be　twofold:　one　is　to　set　up　a　sound　management　mechanism　for　promoting　information　resources　management,　the　other　one　is　to　create　adaptable　information　resources　in　practice.