With the development of modern economy and society, people have higher and higher requirements for spiritual needs request. The demand of traveling is a key growth point of the people’s spiritual needs. Forest tourism has become an important part of the forestry modernization. Its reasonable development can provide a site for urban residents’ leisure and health preservation, and help the revitalization of local villages and economic development. However, there are few studies on the evaluation methods of forest tourism land resources potential development around the world nowadays, and the planning and development of forest land resources are also lack of scientific guidance. The research work of this paper is carried out based on the realistic problems above, through analyzing the characteristics of the land resources of forest tourism, carding the main indicators of forest land resources development value, and fuzzy analytic hierarchy process (AHP) is studied to evaluate its development potential. The relevant conclusions can provide a theoretical guidance for the forest land resources development and planning, which will improve the development quality and effect of forest land resource.