Abstract: Based on the panel data of Wuling Mountain district in Hunan province in 2017, combined with the connotation of tourism poverty alleviation, an evaluation index system consisting of four dimensions of economic, social, ecological and poverty performance is constructed, The AHP method and the standard value weighted summation method are used to determine the indicator weight and the final poverty alleviation performance value so as to analyze the spatial differences and existing problems of tourism poverty alleviation performance in 37 counties. The results show that the overall tourism poverty alleviation performance in Wuling Mountain, Hunan is not good, 22 counties with medium performance above, accounting for 59.46%, and the county below lower performance still accounts for 40.54%; the performance difference of each county is obvious, and the space is generally presented. Spatially, the distribution performance of North-South performance is good, and the performance of Central China is generally; the performance of indicator dimension is different, economic performance and poverty performance contribute a lot to comprehensive performance, while social performance and ecological performance contribute less.

Key words: tourism poverty alleviation, performance, spatial differences, GIS, Wuling Mountain