摘 要佛教文化不仅内涵独特，而且充满神秘性，越来越多的游客以感受佛教文化为旅游目的。同时佛教文化旅游资源作为一种特殊的旅游资源，着眼于其开发与发展具有极大的现实意义。佛教文化旅游资源一旦经过深度的挖掘与开发，就可以打造集观光、休闲、文化为一体的综合旅游资源，这一举措不仅为文化旅游的发展增添新内涵，同时也对带动当地经济的发展起到很大的作用。本文灵活采用了问卷调查法、文献法和 SWOT 分析法，以灵山大佛和牛首山为例，结合景区的实际情况、作者对景区的了解以及被调查者的主观想法，对佛教旅游资源开发的优势、劣势、威胁、机遇进行分析，由点及面，推向全国范围内佛教旅游发展中存在的问题，最后从自身角度提出对佛教旅游资源开发的思考。关键词：佛教资源；文化旅游；开发AbstractBuddhist culture is not only unique, but also full of mystery, more and more tourists to feel the Buddhist culture for tourism purposes.As a special tourism resources, Buddhist culture tourism resources focusing on its development has great practical significance. Buddhism cultural tourism resource once after mining and development in depth, you can create a comprehensive tourism sightseeing, leisure and culture as a whole, this not only add new content for the development of cultural tourism, but also a major to promote local economic development since. In this paper, I use example such as lingshan Buddha and cattle first mountain and I use survey method, literature method and the SWOT analysis method together to combine the reality of objective and subjective idea of respondents.I analyses the strengths, weaknesses, threats and opportunities of the buddhist tourism resource development and pointed out the problems in the current resource development of Buddhism,.Finally I put forward my opinion from the perspective of the buddhist tourism resource development.Keywords:Buddhist resources ; culture tourism ; development一、引言（一）研究背景公元前 6 ...
