This paper discusses about the value factor system of tourism economic benefit in Guangzhou by Entropy method.It analyzes the station of the tourism economic benefit and its change.It puts out the measures which can promote the tourism economic benefit.The average tourism economic benefit is not high,promoting slowly from 1987 to 2010.It is divided into two stages,One is that the overall level is relatively lower before 1996; The other is that the overall level is relatively higher since 1996.Each factor is different in the tourism economic benefit, which Contribution of tourism economy is the most stable main factor.It analyzes the factors of tourism economic benefit and puts out ways to promote tourism economic benefit.Guangzhou should promote the tourism attractive force, tourism enterprise competition, and innovated system of tourism institution,optimize tourism industry structure. <<