This paper concentrates on the evaluation of the efficiency of low carbon industrialization in the tourism sector. Combining the general indices of the regional industrialization with the specific characteristics of low carbon development in the tourism sector, a comprehensive index system is scientifically designed. Due to the complexity of the index system and the tight correlation among some indices, rough set theory (RST) is applied to reduce the dimensions of the index system and delete some overlapped information. Then, the data envelopment analysis (DEA) is used to evaluate the efficiency of low carbon industrialization in every year, in order to investigate the development of regional economy, where the year is considered as the Decision-Making Unit (DMU). Furthermore, the super efficiency value of each DMU is calculated to compare the level of low carbon industrialization in each year. Finally, Leshan city, which is a typical representative of a World Cultural and Natural region in China, is considered as a practical application to show the effectiveness of the proposed model. Then, some valuable suggestions are given to help decision makers improve regional development.