As a locality with great potential in terms of tourism resources, including natural and cultural tourism resources, however, Long An tourism has not developed commensurate with its potential. The process of tourism development planning and socio-economic fluctuations have raised the issue of how to exploit tourism resources effectively and sustainably. The process of exploiting resources for tourism development has been generating many problems that affects tourism development such as: tourism development with the preservation of cultural values and ecological environment; tourism development associated with community interests; regional association issues; etc. This article focuses on analyzing the effectiveness of the exploitation of tourism resources and issues raised in resource exploitation, thereby proposing exploitation orientations suitable to the specific conditions of the province.