The accumulation of potential is the precondition and basis for the acquisition of the present competitiveness as well as the source and guarantee for its sustainability. From the macroscopic, medium and microscopic perspective, this article deconstructs the tourism industry as a comprehensive system and builds the evaluation system with data of the year 2005, 2006 and 2007. With Spss14.0, it filters the influencing factors and carries out the layered and integrated evaluation and also cluster analysis on that of 31 provinces, autonomous regions and municipality in China, and then deeply explores its spatial variation and types of developmental path to understand the current situation for the accumulation and improvement in this field.