The report constructs a green water and green mountain indicator system for ecotourism in China，systematically analysing the current situation of green water，green mountains，blue skies and their economic transformation in China’s ecotourism. The whole system consists of four sub-systems：green water，green mountain，blue sky and golden mountain，with a total of 24 indicators. The report uses entropy and expert scoring methods to assign weights to each indicator，with higher weights indicating a higher degree of importance. The final result is that the Golden Mountain sub-system，which reflects the Green Mountain sub-system，is the most important，followed by the economic transformation capacity，Green Water sub-system and Blue Sky sub-system. The results show that the overall development of ecotourism green hills and mountains in China is good，especially in Sichuan，Yunnan，Guangdong，Zhejiang，Fujian provinces（autonomous regions and municipalities），where the overall level of ecotourism green hills and mountains is at the forefront of the country. In terms of the eight ecotourism regions，the Upper and Middle Reaches of the Yangtze River Ecotourism Region，the Qinghai-Tibet Plateau Ecotourism Region and the Eastern Plain and Hills Ecotourism Region ranked top. However，there are also some problems with the development of ecotourism green hills in China. From a regional perspective，the development of eastern provinces（autonomous regions and municipalities）is slightly better compared with that of central and western China；from the perspective of each sub-system，the development of each zone and province（autonomous regions and municipalities）and each system is not balanced. Therefore，while giving full play to the unique advantages of each district，the construction of eco-tourism green hills should take into account other aspects，improve the added value of other tourism resources products and strengthen the co-ordinated construction of ecotourism.