Beijing’s vigorous development of the tourism industry has important practical value for building an international consumption center city and realizing the transformation and upgrading of residents’ consumption. However，subject to financing constraints，the current development of tourism resources in immature scenic spots in Beijing’s outer suburbs is facing uncertain factors such as a long investment recovery period and large initial investment. The securitization of tourism assets provides a feasible financing plan to solve this problem. Based on the experience of typical cases of domestic tourism asset securitization，the article designs a credit enhancement plan for Beijing tourism asset securitization from the perspective of reducing financing costs，and proposes to strengthen cooperation with guarantee companies；strengthen standard information disclosure；appropriate Provide tax incentives and other supporting development strategies.