Tourism development could drive the enhancement of national income and the demands for international tourism that tourism benefits have become the key source of national revenue. The integration of cultural relics with tourism development to drive the national or regional development has currently become the world trend. Making good use of the integration of historic and cultural heritage with unique national characteristics and customs has become a major incentive to tourists. Aiming at Kinmen as the research target, the local residents are researched in this study to discuss the attitudes towards the development after the opening to tourism. Total 412 valid copies of questionnaire are retrieved, from which negative correlations appear between the residents' perception of tourism impact and attitudes towards the sustainable development of Kinmen; besides, the perception of tourism crowding would deepen the negative correlation between the perception of tourism impact and the attitudes towards the sustainable development. In this case, the government must solve the problem of tourism crowding by effectively dispersing tourism crowding.