Ctrip listed in the United States in 2003，and then，Elong，Home Inns，7 Days and other tourism enterprises finished their overseas listing. The article reviews the current development situation of the tourism enterprises listed overseas in an early time and probes their driving factors for overseas listing. Finally，from the choice of tourism enterprises’ overseas listing at present stage，the article analyzes the necessity of strengthening financial support to tourism and transferring capital market to registration system，emphasizes the decisive role the market plays in tourism enterprises’ overseas listing.