Abstract: At present, there is a structural contradiction in Chinese leisure vacation industry. How to enhance the appeal of the resort has become the key to solve this problem. It is an important way to enhance the attractiveness of resort by evaluating the tourist perceived value and then conducting marketing strategy research on resorts. This paper analyzes the changes of multiple dimensions of perceived value of 825 participants before and after receiving the stimulation of marketing materials by the quasi-experimental method. The results show that marketing materials can significantly affect every dimension of the perceived value. Among them, the perception differences of the functional value, service value, emotional value, monetary cost, and non-monetary cost are the most obvious. At the same time, we compares the importance of each perceived value and perceived performance with the IPA analysis method. It is found that environment and service are the most important factors for potential tourists, and the environment and facility perception of the case site perform best. Based on the above conclusions, this paper proposes corresponding countermeasures from three aspects of precision marketing, optimization of marketing content and promotion of marketing strategy.