Scenic spot is one of the most characteristic nature reserves in China, and also the main carrier of tourism resources. Based on the POI (point of interest) data of national scenic spots and the statistical yearbook of urban construction, the study comprehensively uses ArcGIS spatial analysis and SPSS multiple regression statistical analysis and other methods to deeply explore the spatial distribution characteristics and main influencing factors of scenic tourism resources in cities above prefecture level in China, with a view to providing reference for the construction of the national park system, the construction of new urbanization and the optimal allocation of tourism resources in the future. The research finds that: ① China"s tourism resources present a macro pattern of strong in the southeast and weak in the northwest, showing a spatial structure of concentrated contiguous distribution with major urban agglomerations as the core, banded distribution of scenic spots above Grade A, and spot distribution of national scenic spots; ② The tourism resources have formed three low quality distribution belts, namely, "Shanxi Hubei Guangdong", "Inner Mongolia Qinghai Tibet" and the southeast coast. The "Inner Mongolia Qinghai Tibet" and the two low quality gathering belts along the southeast coast also show a strong construction advantage, which also reflects from the side that these two belt shaped gathering areas have great potential to improve the quality of the landscape. ③ Urban construction scale, urban population size, local government financial expenditure, the development of tertiary industry and urban economic development level are the main factors affecting the spatial distribution of urban tourism resources.