Select the frontier ethnic areas as the research object, use the previous research results and combine field investigations and expert interviews to determine the key to the precise poverty alleviation of tourism in the frontier ethnic areas from the four dimensions of location conditions, resource conditions, social environment and geographical relations Factors that affect sexuality; strive to implement the concept of precise poverty alleviation, achieve local conditions, make decisions according to people, differentiate development and effective management. At the same time, the structural equation model is used to analyze each factor, elaborate the influencing mechanism between each factor, and comprehensively interpret the influencing factors of the precise poverty alleviation of tourism in the frontier ethnic areas.