Cultural tourism resources are the basic conditions for the development of cultural tourism. Scientific evaluation of the value of regional cultural tourism resources can provide a basis for the development of regional cultural tourism. Based on the definition of cultural tourism resources and with reference to the existing classification standards

this paper constructs the evaluation systems for tangible and intangible cultural tourism resources respectively

takes the cultural tourism resources of Shandong province as an example

and comprehensively uses AHP

Delphi and fuzzy mathematics to evaluate their value. It finds that the value of cultural tourism resources in Shandong Province is generally high

and there is a good base of resources for the development of cultural tourism industry. On the other hand

the distribution of cultural tourism resources among cities is uneven

and the value of cultural tourism resources is quite different and complementary. This paper further discusses the dislocation between rich resources and the development of regional tourist economy

the deviation between resource quality and resource value

and the phenomenon of cross-regional inheritance and dissemination of intangible cultural tourism resources

so as to provide thoughts for the coordinated development of regional cultural tourism on the premise of resource complementarity and efficient utilization of resources.