Tourism subject usually refers to tourists, that is, participants in tourism activities. They are an important part of tourism and an important force to promote the development of tourism economy. Tourism object refers to tourist attractions, tourist destinations and other tourist places, and is the actual destination of tourists and the main place of tourism activities.

Tourism subject and object are two inseparable parts in tourism activities. The tourism demand and consumption behavior of the tourism subject directly affect the development and perfection of the tourism object. At the same time, the quality and attraction of tourism objects will directly affect the tourism decision-making and tourism experience of tourism subjects. Therefore, the interaction between tourism subject and object is an important factor in the development of tourism.

With the continuous development of tourism, the form and demand of tourism subject and object are also changing. The consumption level and tourism demand of tourism subjects are developing in a higher-end and more diversified direction, and the requirements for tourism objects are more professional and personalized. At the same time, the emergence of emerging tourism objects, such as theme parks and in-depth tourism experiences, will also provide more abundant and diversified tourism choices for tourism subjects. Therefore, the development trend of tourism subject and object will be diversified and personalized.