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文章通过相关理论分析,首先探讨了旅游业发展与产业结构升级之间的内在作用机理,然后把低碳经济纳入旅游业发展与产业结构升级互动关系框架下,得出旅游业发展、产业结构升级与低碳经济三者之间内在作用机理.在此基础上,构建三者之间的面板联立方程实证模型(SEM).以中国省域数据为样本,并分别对全国及东、中、西部进行回归分析,得出:全国和东部地区,旅游业发展与产业结构升级两者之间具有相互促进的关系,同时它们对低碳经济也有促进作用;中部地区部分回归没有通过检验,旅游业发展与产业结构升级之间互动关系不明显,其中,产业结构升级对低碳经济的作用不显著;西部地区有部分回归没有通过检验,但旅游业发展与产业结构升级之间的互动关系显著,且都对低碳经济有促进作用.实证结果也印证了文章的理论分析与研究假设,东中西部出现不同的回归结果,说明中国在发展上存在空间非均衡性的特点.因此,在制定区域发展政策时,既要保持全局意识又要注重地区差异,保证政策的科学性和全面性.","Through theoretical analysis,this paper firstly discusses the inherent mechanism between tourism development and the industrial structure,then puts the low carbon economy growth into the tourism industry development and industrial structure upgrading interactive relationship under the framework,and draws a conclusion.On the basis of this,an empirical model (SEM) is constructed for the panel simultaneous equations between the three.Take China provincial data as samples,and dividing it into a whole,the easte,the central and the weste region respectively for empirical test,we get the following conclusions:on the whole,the development of the tourism industry and the upgrading of the industrial structure is to promote mutual relations between the two,and they also have positive effect on low carbon economy growth;the test results of the whole country and the easte region past through the regression test;the interaction between tourism development and the upgrading of the industrial structure of the central region is not obvious,the upgrading of the industrial structure has not significant influence on the growth of low carbon economy;some regressions of the weste region do not pass the test,but the interactive relationship between the development of tourism and the upgrading of the industrial structure is significant,and has a promoting effect on the growth of low carbon economy.The empirical results also confirm the theoretical analysis and hypotheses.The different regression results in the easte,central and weste region show that the development of China exists unbalanced spatial characteristics.Therefore,in the regional development policy-making,it need to both maintain global awareness and pay attention to regional differences in order to guarantee policies more scientific and comprehensive.