There is a mutual influence between departmental structure and accumulation and growth. Therefore, the accumulation and growth of the tourism industry will be subject to certain restrictions on the industrial structure, and, conversely, it will have an impact on the existing industrial structure. Li Jingyi reported special research in the paper called "Research on tourism growth based on structural constraints" about the relationship between the growth of tourism and the existing industrial structure. It pointed out the specific interdependence between tourism and other economic sectors in terms of accumulation and growth. However, the research of Li Jingyi is based on the trichotomy of social product value. It is too abstract, while the study is understandable in theory. In practice, it is difficult to use the model of the paper to deal with specific problems. Therefore, how to improve the industry association model in the paper of Li and make it more in line with the actual situation becomes our concern. In this paper, the author hopes to improve the model of Li's paper by simplifying the decomposition of social product value. At the same time, it makes a further study on accumulation elasticity and growth elasticity. On this basis, some suggestions are put forward to guide the development of other industries based on the tourism industry.