目前，广州正在全市范围内广泛开展“增创广州发展新优势”的调研活动，这是在世纪之交制定广州跨世纪发展战略的重要举措。旅游业作为支柱产业之一，如何发挥地方特色旅游资源优势，确立科学的发展战略，无疑是十分重要的。本文试从旅游资源基础入手，分析广州旅游资源特点和 At present, Guangzhou is carrying out extensive research activities “creating a new advantage for the development of Guangzhou” within the city. This is an important measure for formulating the cross-century development strategy for Guangzhou at the turn of the century. As one of the pillar industries, tourism is undoubtedly very important in terms of how to give full play to the advantages of local characteristic tourism resources and establish a scientific development strategy. This article tries to start with the basis of tourism resources, analysis of the characteristics of tourism resources in Guangzhou and