Deepening the reform of the rural collective property rights system and strengthening the rural collective economy，is a new development concept put forward by the 19th CPC National Congress in light of the new situation of rural economic and social development and the new goals and tasks of poverty alleviation and rural revitalization. As a new type of rural collective economic development model，farmers’ shareholding system has experienced practical tests in the process of rural tourism development，and has formed different types and modelswith different adaptability. Summarizing these typical types and models，and formingapplicable and replicable experiencewill not only help to promote accurate poverty alleviation and rural revitalization through tourism development，but also help to further enrich the theory of agricultural economy and shareholding system.