Experience is the core concept of “tourism”, which can be understood as a kind of man's spiritual needs, social behaviors, and social activities. However, the explanation of tourism and tourism needs differ in different kinds of tourists and different time (time means that tourism closely associated with social fashion). Moreover, with different value orientations, parties giving the mandate vary in their individual aim of tourism planning. This paper, starting from a study of the ethics of tourism planning, makes an analysis of the four main orientations of value generated in the process of tourism planning, which are non-utilitarianism, sustainable development, comparative superiority and leisure. In the view of the author, first, the economic property of tourism is overemphasized in the course of tourism planning study and practice, which is the main cause of the vicious circle of consumption of tourist resources, environment deterioration and short life circle of tourist destination. Second, same to ecological tourism, sustainable development is a kind of value orientations and a new thought on the relation between man and environment. Third, in the study of tourism planning, comparative superiority is an analysis containing not only thoughts but also methodology.
The last one, leisure is a kind of state in a person's life and a process in which he “becomes man”, looking for not only happiness but also the meaning of life. Great efforts are made to explain that tourism planning should be studied with the sense that tourism is one type of social activity and research of tourism planning is to answer it. The point of tourism planning is to provide people with a space where they can carry out a certain kind of social activity. This lays a great demand of the orientation of value of a master planner, which has close relation with his or her life experience, characteristics, knowledge structure, and initiative ability. It is needed by the time that a master planner set up a orientation of value and an academic self-confidence of tourism planning that can help him or her to predict the future fashion. Moreover, he or she should be able to explore always in front of the trend, with a sense of leading the fashion and a value of leisure.