进入九十年代之后，中国旅游业已成为国民经济中优先发展的产业。继’97中国旅游年、’98华夏城乡游之后，国家旅游局拟推出’99生态环境游，旅游资源的开发如何更进一步也受到各方面的关注。本文从生态保护与道教旅游资源开发相结合的角度提出一个旅游资源开发的新视点。 After entering the nineties, China’s tourism industry has become the priority in the national economy. Following the ’97 China Tourism Year, ’98 after the Huaxia urban and rural areas travel, the National Tourism Administration proposed to launch ’99 ecological environment tour, how to further develop tourism resources has also been all aspects of attention. In this paper, a new viewpoint of tourism resources development is put forward from the perspective of the combination of ecological protection and the development of Taoism tourism resources.