Abstract: This paper takes the Heavenly Lake in Changbai Mountain in Jilin province as a research case, aimed at finding out discover crux of the issues, then and puts forward countermeasures and provides some experience for other lake destination for reference. By the methods of comparative research, onsite survey and literature investigation, this paper compares Heavenly Lake in Changbai Mountain with other lake destinations in environmental, economic and social aspects in an allround way. The results show that the lake has superiority in terms of aesthetical value, specificity of landscape, richness of natural views, environmental protection and so on. Still, it has inferiority in terms of adaptability to travel, regional tourism combination, tourism income, markets and accessibility. There are still some deficits in terms of formulation of admission and promotion. Therefore, during its tourism development, to integrating tourism resources, exploring new tourism products, pushing forward tourism combination, implementing tourism industrial upgrading, enhancing tourism promotion, improving societal and environmental effects is the right way to go.