Tourism，as a sunrise industry，has a broad market prospect. With social economic development，scientific-technological progress and transformation of people’s values，tourism activities are changing and developing constantly. China has always been making tourism as the leader of the third industry，but China’s existing tourism enterprises can not be among the forefront of the world no matter on scale or competitiveness. So that there should be a new，higher demands to further development of China’s tourism enterprises. Therefore，a new definition of China’s listed tourism companies and reevaluating them by their financial data will give a reference for helping listed tourism companies as a whole to enhance competitiveness and capability of resistance against risk.