Abstract The authors hold that two different economic development viewpoints (the traditional economic development viewpoint
and the modern economic development viewpoint ) lead to two different attitudes towards the
protection of tourist resources and that in order to ensure a reasonal and healthy development of China's tourism industry in the future, it is necessary to adjust the thinking so as to understand the
significance of protecting tourist resouces from the angle of the moder economic development viewpoint. In accordance with this , the authors raise the following points of view:1.The modern economic development viewpoint has the guiding significance for the protection of tourist resources; 2. The clear definition of the property rights of tourist resources is the key factor for the protection of tourist resources; 3.Seeking for the cost accounting of the tourist resources from the subjective and objective points of view is the breakthrough point for the protection of tourist resources; 4.The imcomplete competition nature of the tourist market should be broken up so as to realize the protection of tourist resources.