Taking rural tourism poverty alleviation and development in Helong city as an example, this paper analyzes the perception and demand poor residents of Helong city on the poverty alleviation effect of tourism by means of mathematical statistics and questionnaire survey. The results showed that local residents have a clear perception of the positive impact of tourism poverty alleviation on economy, social culture and environment, but are not sensitive to the negative impact of tourism poverty alleviation. As a whole, the government's supportive, the tourism products,the residents participation and tourism poverty alleviation mechanism should be strengthened in the future.