Abstract: On the background that the ‘two mountains theory’ is written in the report of the 19th National Congress and the Party Constitution, this paper takes Zhongyuan Township of Jiangxi Province as an example to explore the practical path of the ‘two mountains theory’. Based on the evaluation of ecological background and the selection of heterogeneous elements, this paper evaluates the tourism elements of ‘green water and green mountains’ in Zhongyuan Township, comprehensively studies and judges the coupling relationship between urban and rural environment, atmospheric environment, cultural inheritance, driving role, planning and construction and other heterogeneous elements, and clarifies the development orientation and planning strategy of building summer shelter towns. Through the planning practice of industry, transportation, style and security, local employment and farmers' income are promoted. Finally realizes the ecological superiority to the economic superiority transformation, ‘green water and green mountains’ to ‘gold and silver’ transformation. Based on the spatial scale of villages and towns, this paper takes the evaluation of tourism elements as the breakthrough point, and provides a universal model for the development of villages and towns with superior ecological environment, but general economic foundation and flat resource endowment.