Tourism development is an open dynamic process in an ever-changing environment, and is affected by many factors, such as economic, political, cultural, technological and geographical factors. The key objectives of tourism development are to achieve the harmony of recreational, economic, social and ecological benefits and to obtain comprehensive advantages. In order to achieve the above results, it is necessary to think of the internal and external environment factors related to tourism system. The paper puts all factors influencing tourism development into three categories: the internal environment, the operating environment and the macro environment. Hitherto, the tourism-related literature about the internal and operating environment of tourism system is far more than that about the macro environment. However, the exploiting on the macro environment of tourism development is very conductive to adapt the environmental change and to realize the assumed effects of tourism development. Based on the tourism system environment classification, the paper discusses the macro environmental factors respectively and comprehensively and the relationship between them. The tourism macro environment factors, referring to those which influence tourism development indirectly, mainly include economic, political, social, cultural, geographical, and technical factors, are analyzed. In the paper, the authors comprehensively discuss each factor influencing them from a system view. The aim of the paper is to enlarge the operational thoughts of tourism researchers, managers, and decision-makers and to give a thinking approach when they make the development planning and strategies for tourism destinations.