As an unique existence of regional tourism development, tourism resources are not only the key factors to attract tourists, but also the important factors to influence the development of regional tourism economy. Firstly, this paper summarizes the development trend and theme of tourism resources research in the domestic academic circle, which has gone through three development stages: initial stage, mature stage, stagnancy and decline stage. Research topics include concept definition, investigated practice, evaluation and development of tourism resources and so on. Secondly, this paper explains the updated Classification,Investigation and Evaluation of Tourism Resources published in 2017, focuses on the new changes of its content and deeply analyzes the existing problems. In the end, in combination of academic research and practical application, the interaction and extended discussion are illustrated from the following aspects: the analysis of concept about tourism resources, the classification of tourism resources, and the investigation and evaluation of tourism resources. And this paper clarifies the key content and development direction of tourism resources research and application, which is beneficial to the mutual influence and promotion of theory and practice.