因涉及较为复杂的宗教和社会问题,宗教文化旅游资源开发是民族地区旅游业健康发展的重点和难点。将梯度理论运用在民族地区宗教文化旅游资源的开发上有利于确定正确的资源开发时序,可有效提高旅游资源的开发效率,避免引发各类社会矛盾。基于此,文章将以甘南藏族自治州为例,提出目的地宗教文化旅游资源梯度开发的若干策略,以期为民族地区同一类型旅游资源的开发探索出一条新的思路。 Due to the complicated religious and social issues, the development of religious cultural tourism resources is the key and difficult point for the healthy development of tourism in minority areas. Utilizing the gradient theory in the development of religious cultural tourism resources in ethnic regions is conducive to determining the correct timing of resource development and can effectively improve the development efficiency of tourism resources and avoid causing various types of social conflicts. Based on this, the article will take Gannan Tibetan Autonomous Prefecture as an example to propose some strategies for the gradient development of religious tourism resources in order to explore a new way of thinking for the development of tourism resources of the same type in ethnic regions.