This article,based on the Theory of the destination life cycle theory and Social exchange theory,is designed to build the model of the Perception and Attitudes of Residents in Chinas underdeveloped regions towards their local tourism development.To be more specific a questionnaire survey is conducted to reveal Perception and Attitudes in their Positive and Negative sides from the perspectives of economy,society and environment with particular reference to Yu Daokou forest-grassland Scenic Spot,and the findings show that economically and socially the positive Perception and Attitudes are more favorable by the residents in underdeveloped regions.However more negative Perception and Attitudes are found when it comes to tourism environment.On the basis of the above discussion,some relevant suggestions with the aim to the promotion of Sustainable Tourism development in China’s underdeveloped regions are put forward.