This paper expounds six relations in the practice of mountain tourism development. In the combination with poverty alleviation，this paper proposes the development path of mountain tourism as well as three problems in the process of poverty alleviation of mountain tourism that need to be paid attention，such as dualistic structure，ethnic and cultural discrimination，market and labor system division. Finally in the background of reality，this paper suggests the necessity of mountain tourism development from the perspective of the world. On this basis，related suggestions about the promotion of mountain tourism are put forward.