Analyzes on the types of culture and tourism resources and the distribution characteristics of excellent tourism resources in Aba Tibetan and Qiang Autonomous Prefecture to ensure more effective commercialization，puts forward the strategic planning of "one city, three corridors, four belts and nine zones" based on the existing tourism development plans，and provides advice on developing culture and tourism resources under the precondition of solid protection to make Aba Tibetan and Qiang Autonomous Prefecture's culture and tourism products more brand-based, professional, modern and international.