The research of basic theory of tourism discipline is extremely important to tourism discipline establishment and specific practical guidance. Although the research of basic theory of tourism discipline in domestic has been more than 30 years, the research of subject investigated of tourism discipline has not achieved a consistent comprehension. The indistinctness and uncertainty of subject investigated seriously constrains the development of tourism discipline and the establishment and enforcement of first class subject of tourism discipline. Therefore, the discussion on subject investigated of tourism discipline is extremely significant, both theoretically and practically. Through the discussion on the given developed discipline about their definition and research contents, we indicate that with regard to tourism discipline, its subject investigated should be the characteristics, attributes, and rule of tourist and tourism destination.