Abstract：In the short time since the term "ecotourism" was first used in the English-language academic literature by Romeril(1995), this sector has emerged as a major focus of attention within the industry and the field of tourism studies.People first understood it as a type of travels. But gradually, more and more functions and significance have been granted to it which has made it not only a tourist mode but an industry and a school of environmental philosophic thoughts that is integrated closely with the notion of sustainable developmentTherefore, people fall into a dilemma as what and where can be developed as an eco-tourist destination.The paper tries to figure out a way to define the ecotourism based on drawing on experiences from other nations and areas. Applying the systematic methods in analyzing the composition of ecotourism destinations, the author sets up two concepts" ecotourism hierarchy" and "ecodegree". Based on these concepts, groups of index are put forward, which can be used to apply to define and evaluated the different types of ecotourism destination theoretically. According to the present situation in ecotourism, the paper divides the ecotourism and its destinations into four layers, which help people avoid the dilemma of defining the ecotourism and also can supply some implication in managing practice. It is the initiative work to apply the ecotourism accreditation in China.
