There exists mutual improvement and restriction between regional tourism industry and the development of the tourism subject. With the rapid development of the tourism industry, it has set up the tourism program in the universities of Yunnan Province. However, the regional development of the construction of tourism subject is not balanced and its construction is still at the primary stage. Therefore, in spatial dimension, the method of principal components analysis is firstly adopted to construct comprehensive evaluation index system of the tourism development and subject construction. According to the results of the evaluation and analysis, the authors have ranked and classified 16 cities in Yunan province and summarized 5 synchronous development types of the tourism subject and industry. Finally, according to the different regions, the authors have proposed the different modes of subject construction and the strategies of optimal allocation.