Abstract: Since 2016, the central government had issued a number of policies to support the development of outdoor sports. At the same time, more and more people participated in outdoor sports. Outdoor sports had been placed in the hope of targeted poverty alleviation and rural revitalization in many places, which had pushed the development of China’s outdoor sports resources into the fast track. Followed by the construction of outdoor sports infrastructure and the influx of outdoor sports enthusiasts into recreation areas, it will inevitably threaten the local ecological environment security. Under the guidance of the “Two Mountains” theory, outdoor sports resources should be properly developed and utilized, but the ecological environment should not be sacrificed. It was necessary to protect the ecological environment as the basis for the sustainable development of human society. Therefore, the development of outdoor sports resources should make full use of the high-quality natural conditions of the original ecology, guard against over industrialization, and avoid the environmental impact caused by large-scale construction and the influx of a large number of external population, the strategy of protecting outdoor sports resources should be adopted.

Key words: the theory of "Two Mountains", the development of outdoor sports resources, poverty alleviation, rural vitalization