Yunnan is facing an important threshold of tourism transformation and upgrading. The establishment of health and tourism industry is a new breakthrough，which is conducive to the horizontal development and promotion of Yunnan tourism. Health and tourism enterprises are the components of health and tourism industry and support every link of the industry. At present，there are not many large listed companies in Yunnan Province，and most of the enterprises undertaking health and tourism projects are local private enterprises with limited capital scale and single financing channels，which limits the development of health and tourism industry in Yunnan province. Therefore，this part aims to understand the financing status and find problems existing in the financing of health and tourism enterprises in Yunnan province. And in view of the existing financing obstacles，offer proposals from the establishment and improvement of financial market system，play the guiding role of government funds，strengthen the construction of financial forecasting system. It is of great significance to promote the development of health and tourism enterprises in Yunnan province.