Tourism resources are the material basis for sustainable development of tourism and tourist produc-tivity growth and the development of tourism resources is a healthy, sustainable and rational dynamic process. Tourism resources in Heze are very rich but there exists so many problems such as weak industrial base, low utiliza-tion of tourism resources, less tourism product development, less product types, uncompleted market, less promo-tion efforts and so on. Therefore, there lies a huge potential of tourism development in Heze. According to the cur-rent situation and the advantages of tourism resources in-depth development, the paper puts forward some ideas on tourism resources development, spatial organization layout and implementing measures to provide scientific refer-ence and solid basis for the further development of tourism in Heze .%旅游资源是旅游业可持续发展的物质基础和旅游生产力增长的潜力所在，旅游资源开发是健康、持续、合理的动态过程。菏泽旅游资源虽然非常丰富，但菏泽旅游业的发展存在产业基础薄弱、旅游资源利用率较低、旅游产品开发力度较小、产品类型不多、市场发育不全、宣传促销力度不够等问题。因此，菏泽的旅游业发展潜力巨大。本文就菏泽旅游资源的开发现状条件，围绕把优势旅游资源深度开发的想法，提出菏泽旅游资源开发的基本思路、空间组织布局和实施措施，为菏泽旅游业的进一步发展提供一定的科学参考和依据。
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