It is of great significance to explore the efficiency of China's tourism resource allocation for optimizing the allocation of tourism resources and promoting the sustainable development of tourism. By constructing the input-output index system considering carbon emissions, this paper uses the two-stage data envelopment analysis (DEA) model to evaluate and analyze the efficiency of tourism resource allocation in 30 provinces and cities in China, and then uses the Tobit model to explore the influencing factors of tourism resource allocation efficiency in the whole country, east, central and western regions. The results show that the efficiency of resource allocation is generally invalid in the tourism industry of provinces and cities in China, and the overall efficiency is “the highest in the west, the second in the east, and the lowest in the middle”. Among them, the low economic and social efficiency of tourism industry is the main reason for the low efficiency of tourism resource allocation. Among many factors, environmental regulation has the greatest impact on the efficiency of tourism resource allocation.