旅游扶贫开发是我国扶贫工作中一个新生的开发式扶贫形式,具有投入较少、效果好、返贫率较低、能使贫困地区群众受益的优势,是我国许多贫困地区采取的扶贫方式。但是,旅游扶贫开发在一些贫困地区的实施并没有带来预期的效果,其中有一个重要的因素来自于开发活动的不科学。文章结合对广西龙州左江旅游扶贫开发规划案例的分析,对旅游扶贫开发规划进行实证探讨。 Tourism Poverty Alleviation and Development is a new-born, exploitable form of poverty alleviation in poverty alleviation in our country. It has the advantages of less investment, good effect and low rate of return to poverty, benefiting the people in poor areas and is the poverty alleviation method adopted by many poor areas in our country. However, the implementation of poverty alleviation and tourism development in some impoverished areas has not brought about the expected results. One of the important factors stems from the unscientific nature of development activities. Based on the analysis of Zongjiang Tourism Poverty Alleviation and Development Planning in Longzhou, Guangxi, this paper makes an empirical study of tourism poverty alleviation and development planning.