中国和俄罗斯均为世界重要大国，“一带一路”战略的提出，使得两国面临共同挑战和发展契机。加强旅游合作同时带动相关产业合作的发展、推进更高水平战略合作，对两国具有重要意义。本文梳理中俄两国旅游合作发展历程和现状、分析旅游合作给两国带来的经济影响、考察中俄旅游合作的竞争性与互补性，发现中俄两国合作潜力大、旅游合作能够带来高效益。对未来两国的旅游合作潜力作出预测性评价，指出中俄旅游合作的产业纵深化和地域广泛化趋势。最后针对目前中俄旅游业存在的问题提出合作的对策建议，为国家相关部门决策提供参考。

China and Russia are both important huge countries. With the development of economic globalization, better cooperation between the two countries under the "One Belt, One Road" initiative is urgent. Strengthening tourism cooperation at the same time, stimulating the development of related industrial cooperation and advancing higher-level strategic cooperation are of great significance to the two countries. This paper sorts out the development process of tourism cooperation between China and Russia, analyzes the economic impact of tourism cooperation on the two countries, and examines the competitiveness and complementarity of China-Russia tourism cooperation. It finds that China and Russia have great cooperation potential and benefits brought by tourism cooperation are high. This paper also makes a predictive assessment of the potential in the future, and points out that the deepening of the industry of China-Russia tourism cooperation is creating new dynamics in the relations. Finally, countermeasures and suggestions concerning the current issues of the China-Russia tourism industry are proposed, and reference for decision-making by relevant national departments are provided.