Abstract: "Lucid waters and lush mountains as invaluable assets" is not only an important aspect of ecological civilization construction, but also provides important opportunities for the comprehensive development of the vast minority areas. This paper took the ethnic villages of Yishala Village in Sichuan Province as the research object, the development status and development dilemma of their tourism formats were analyzed. Through the scientific research method combined with the results of practical investigation, the effective path of transforming lucid waters and lush mountains into invaluable assets was put forward from the theoretical perspective.