示例代码：

Private Sub Form_Load()
InitWidth = Me.InsideWidth ' ScaleWidth
InitHeight = Me.InsideHeight ' ScaleHeight
Dim Ctl As Control
' 记录每个 Control 的原始位置、大小、字型大小, 放在 Tag 属性中
On Error Resume Next '确保left, top, width, height, Tag属性没有全有的Control
For Each Ctl In Me   '也能正常执行
    Ctl.Tag = Ctl.Left & " " & Ctl.Top & " " & Ctl.Width & " " & Ctl.Height & " "
    Ctl.Tag = Ctl.Tag & Ctl.FontSize & " "
Next Ctl
On Error GoTo 0
End Sub

Private Sub Form_Resize()
Dim D(4) As Double
Dim I As Long
Dim TempPos As Long
Dim StartPos As Long
Dim Ctl As Control
Dim TempVisible As Boolean
Dim ScaleX As Double
Dim ScaleY As Double

ScaleX = Me.InsideWidth / InitWidth                 
ScaleY = Me.InsideHeight / InitHeight
On Error Resume Next
For Each Ctl In Me
    TempVisible = Ctl.Visible
    Ctl.Visible = False
    StartPos = 1
    ' 读取 Control 的原始位置、大小、字型大小
    For I = 0 To 4
        TempPos = InStr(StartPos, Ctl.Tag, " ", vbTextCompare)
        If TempPos > 0 Then
            D(I) = Mid(Ctl.Tag, StartPos, TempPos - StartPos)
            StartPos = TempPos + 1
        Else
            D(I) = 0
        End If
        ' 根据比例设定 Control 的位置、大小、字型大小
        Ctl.Move D(0) * ScaleX, D(1) * ScaleY, D(2) * ScaleX, D(3) * ScaleY
        'Ctl.Width = D(2) * ScaleX
        'Ctl.Height = D(3) * ScaleY
        If ScaleX < ScaleY Then
            Ctl.FontSize = D(4) * ScaleX
        Else
            Ctl.FontSize = D(4) * ScaleY
        End If
    Next I
    Ctl.Visible = TempVisible
Next Ctl
On Error GoTo 0
End Sub