In this paper, the transfer matrix model was first applied, and the eigenvalues of the matrix were calculated to clarify the cultural nature of tourist attractions. The concatenated form is introduced into the transfer matrix, successfully calculating the matrix’s matching function. The coupled coordinated time-series evolution was then used to derive the comprehensive evaluation index of tourist attractions and cultural and educational properties, and the weights of the indexes’ correlation and difference were analyzed to derive the index entropy value. Finally, the original data are processed by the dimensionless standard, the degree of coupling coordination is evaluated with the help of the coupling concept, and the relative level of coupling is dealt with after the matrix transfer. The analysis found that the highest coupling degree of cultural and educational attributes of tourist attractions in 10 years is 0.7. Therefore, the integration and development of cultural and educational attributes of tourist attractions is the inherent requirement and inevitable result of cultural construction and tourism development and must adhere to the principle of coordinated development of promoting tourism with culture and manifesting culture with tourism.