High-quality development is the primary task of comprehensively building a socialist modernized country. The traditional research paradigm of tourism resources, which mainly focuses on the spatial inventory of existing resources and the economy, cannot meet the development of the tourism industry and national strategic needs in the New Era. It is urgent to clarify the new attributes, frameworks, and directions of tourism resources. Based on this, this study starts from the overall research pattern at home and abroad, analyzes the knowledge graph of tourism resource research based on CiteSpace 6.2.2, compares its research status and trend characteristics, and reveals theoretical needs. Furthermore, based on China's practices and trends, this research explores the model for the transformation of new attributes and categories of tourism resources. With the goal of high-quality development, starting from the new attributes of tourism resources, based on humanistic concepts, driven by technology and culture, and led by innovation and creativity, it explains the new changes in the expansion and research scope of tourism resources. It proposes a research framework for tourism resource innovation guided by high-quality development from the core layer, development layer, system layer (point, line to plane), explaining the innovation of tourism resource connotation, the innovation of tourism resource full chain concept, and the innovation of the "five in one" (it refers to the comprehensive development of economic construction, political construction, cultural construction, social construction, and ecological civilization construction) domain structure. It proposes a research matrix for the intersection and integration of "five in one" and "three levels" of tourism resources, and proposes research directions for the high-quality development of tourism resources from the micro, medium, and macro levels of the five dimensions of economy, politics, culture, society, and ecology. The research aims to promote tourism resource research to undertake the mission of the times, serve national strategies, and use resource research as a lever to promote high-quality development in the New Era.