As far as the development elements of tourism activities or the systematic composition of tourism activities are concerned, the basic elements involved include ().

As far as the development conditions of tourism activities or the composition of tourism activities system are concerned, people usually summarize the basic elements involved into three aspects-the subject, object and intermediary of tourism activities. These three aspects are called "three elements of tourism activities" in the study of tourism theory, which are: ① the main body of tourism activities-tourists; ② The object of tourism activities-tourism resources as tourist objects or scenic spots; ③ Intermediary of tourism activities-the tourism industry that helps tourists complete their travel experience and provides them with convenient services.