Introduction: Tourism resources provide great potential for tourism development, but at the same time, they also face problems such as over-exploitation and environmental damage, so it is crucial to achieve a balance between development and conservation. This study explores the development and protection of tourism resources in China. Background: Since the reform and opening up of China more than 30 years ago, China's tourism industry has rapidly developed into one of the important pillar industries of the national economy. At the same time, the destruction of tourism resources has also become more and more prominent, therefore, we must correctly deal with the relationship between the development and protection of tourism resources, to ensure the economic benefits while achieving the sustainable development of tourism resources. Novelty: Many studies in China currently focus on either tourism development or conservation, but this study endeavours to consider the relationship between the two in an integrated manner, providing a comprehensive approach to effectively develop and conserve China's rich tourism resources, while at the same time obtaining economic benefits. Research Methods: This study adopts the methods of literature review and qualitative analysis to review the research results on the development and protection of China's tourism resources by collecting relevant literature and summarising and analysing the ideas in the literature to conclude the development and protection of China's tourism resources. Finally, corresponding management suggestions and policy measures are proposed based on the conclusions. Results:To promote the sustainable use and protection of tourism resources, and to ensure the long-term stability and sustainability of the resources Conclusions: To solve this problem, this study puts forward the following suggestions: (1) to formulate strict laws and regulations; (2) to raise the overall awareness of environmental protection; (3) to promote the corresponding scientific research and technological support; (4) to strengthen tourism planning and management. (5) Establishment of funds for the protection of tourism resources; (6) Strengthening of cooperation and exchanges.