Valley economy is a type of economy that comprehensively utilizes the natural economic and social resources of the region based on environmental protection. This economy utilizes the basic role of the market in disposing resources and achieving regional development and social progress. In this paper we studied the town of Yanqi, a valley resort that has developed tourism-based valley economy for several years in the mountainous area of Beijing. This research identifies the spatial differentiation of tourism-related economic, socio-cultural, and environmental impact and level of support for tourism according to the perception and attitude of residents of Yanqi. The research area was divided into three zones(i.e., core, transition, and peripheral)according to the standard proposed by Jaakson. The residents in all three zones showed a positive attitude toward the tourism industry, and the residents in the core zone had a stronger perception toward the impact of tourism. However, several items indicated the converse. Correlation analysis and analysis of variance were used to explore the correlative factors associated with the attitudes of residents toward the tourism industry. Results indicated major differences among the three zones. Multiple factors, including natural conditions, policies, scenic spots, dependence on the tourism industry, and external investment in the three zones resulted in the spatial differentiation of the perception and attitude of residents toward the impact of tourism. Valley economy is a type of economy that comprehensively utilizes the natural economic and social resources of the region based on environmental protection. This economy utilizes the basic role of the market in disposing resources and achieving regional development and social progress. In this paper we studied the town of Yanqi, a valley resort that has developed tourism-based valley economy for several years in the mountainous area of ​​Beijing. This research identifies the spatial differentiation of tourism-related economic, socio-cultural, and environmental impact and level of support for tourism according to the perception and attitude of residents of Yanqi. The research area was divided into three zones (ie, core, transition, and peripheral) according to the standard proposed by Jaakson. The residents in all three zones showed a positive attitude toward the tourism industry, and the residents in the core zone had a stronger perception toward the impact of tourism Correlation analysis and analysis of variance were used to explore the correlative factors associated with the attitudes of residents toward the tourism industry. Results indicate major differences among the three zones. Multiple factors, including natural conditions, policies, scenic spots, dependence on the tourism industry, and external investment in the three zones resulted in the spatial differentiation of the perception and attitude of residents toward the impact of tourism.