Study of Exploitation on Mausoleum and Tomb Resource towards Tourism Value

The mausoleum and tomb resource was the important part of district's culture resources.To some extent,it had much value on tourism exploitation.Therefore,the first thing was to analyze the meaning of tourism exploitation about the value on the mausoleum and tomb resource.Based on this analysis,the paper was about analyze and appraisal on the tourism value of the mausoleum and tomb resource of Yangzhou district,and put forward the effect of the mausoleum and tomb resource exploitation.At the end,the paper offered some trains of thought and practical measures.