The resilience assessment of electric and gas networks gains importance due to increasing interdependencies caused by the coupling of gas-fired units. However, the gradually increasing scale of the integrated electricity and gas system (IEGS) poses a significant challenge to current assessment methods. The numerical analysis method is accurate but time-consuming, which may incur a significant computational cost in large-scale IEGS. Therefore, this paper proposes a resilience assessment method based on hetero-functional graph theory for IEGS to balance the accuracy with the computational complexity. In contrast to traditional graph theory, HFGT can effectively depict the coupled systems with inherent heterogeneity and can represent the structure of heterogeneous functional systems in a clear and unambiguous way. In addition, due to the advantages of modelling the system functionality, the effect of line-pack in the gas network on the system resilience is depicted more precisely in this paper. Simulation results on an IEGS with the IEEE 9-bus system and a 7-node gas system verify the effectiveness of the proposed method.