Vigorously developing tourism is conducive to speeding up the formation of a new development pattern of “taking the domestic circulation as the main body and promoting each other by domestic and international double circulation”. However，at present，there are many problems in China’s tourist attractions，such as low level of development，lack of business forms，excessive dependence on tickets，unable to meet the deep needs of tourists and so on. Therefore，it is urgent to make up the short board of tourism industry. In the post-epidemic period，under the background of large financial pressure on the government，the promotion of PPP model in the tourism industry can effectively solve the financial pressure on the government and attract high-quality social capital to enter the tourism field. Based on the study of the current situation and development trend of tourism industry，this paper focuses on the application scenarios and operation modes of PPP mode in tourism industry，summarizes the problems and challenges in the application of PPP mode in tourism projects，and puts forward corresponding suggestions，so as to provide reference for the application of PPP mode in tourism industry.