Public-private partnership （PPP） model can alleviate financial pressure of the government and improve operational efficiency，so it obtains wide promotion from the government. Tourism PPP projects are characterized by strong business attributes and great difficulties in measuring income and risks and in supervision. China’s tourism PPP development is facing imperfect policies and regulations，lack of contract spirit of local governments，low enthusiasm of social capital about low income，mismatch in project financing periods，single capital withdrawal channel and so on. Successful operation of tourism PPP model requires good institutional environment，social investors with great operating capacity，reasonable risk-sharing mechanism，dynamic interest coordination mechanism，sufficient information disclosure system and scientific pricing mechanism. In addition，the article also proposes specific measures for China’s tourism PPP development.