A method for executing distributed transaction resources, applied to a machine to machine communications M2M system, wherein the M2M system comprises at least two managed object devices and an application server, a first managed object device is any one of the at least two managed object devices, and a second managed object device is any managed object device in the at least two managed object devices except the first managed object device; and the method comprises: receiving, by the first managed object device, a first transaction resource creation request sent by the application server for a first transaction, wherein the first transaction resource creation request comprises an identifier of a first to-be-operated resource, a first execution time, and a first to-be-executed operation; receiving, by the second managed object device, a second transaction resource creation request sent by the application server for the first transaction, wherein the second transaction resource creation request comprises an identifier of a second to-be-operated resource, a second execution time, and a second to-be-executed operation, and the first execution time and the second execution time are the same; successfully creating, by the first managed object device, a first transaction resource of the first transaction according to the first transaction resource creation request, and successfully creating, by the second managed object device, a second transaction resource of the first transaction according to the second transaction resource creation request, wherein the first transaction resource comprises the first execution time and the first to-be-executed operation, and the second transaction resource comprises the second execution time and the second to-be-executed operation; sending, by the first managed object device, a response indicative of successful creation of the first transaction resource of the first transaction to the application server, and sending, by the second managed object device, a response indicative of successful creation of the second transaction resource of the first transaction to the application server; and when the first execution time arrives, respectively executing, by the first managed object device and the second managed device, the operations to be executed by the devices. receiving, by the first managed object device, a first transaction resource creation request sent by the application server for a first transaction, wherein the first transaction resource creation request comprises an identifier of a first to-be-operated resource, a first execution time, and a first to-be-executed operation; receiving, by the second managed object device, a second transaction resource creation request sent by the application server for the first transaction, wherein the second transaction resource creation request comprises an identifier of a second to-be-operated resource, a second execution time, and a second to-be-executed operation, and the first execution time and the second execution time are the same; successfully creating, by the first managed object device, a first transaction resource of the first transaction according to the first transaction resource creation request, and successfully creating, by the second managed object device, a second transaction resource of the first transaction according to the second transaction resource creation request, wherein the first transaction resource comprises the first execution time and the first to-be-executed operation, and the second transaction resource comprises the second execution time and the second to-be-executed operation; sending, by the first managed object device, a response indicative of successful creation of the first transaction resource of the first transaction to the application server, and sending, by the second managed object device, a response indicative of successful creation of the second transaction resource of the first transaction to the application server; and when the first execution time arrives, respectively executing, by the first managed object device and the second managed device, the operations to be executed by the devices.