To promote the high-quality development of ice and snow resources is a new path and a new model to implement the sustainable development goals given by the United Nations, an important part to put the "Two Mountains Theory" into practice, and an important means to implement the strategy of national fitness for all and help build a sports power. As for the theoretical guidance of actual construction, the happiness theory clearly defines the ultimate goal of high-quality development of ice and snow resources. The value theory of resource economics provides a scientific tool for understanding the value and price accounting of ice and snow resources. The theory of human-land relationship in geography is the theoretical cornerstone for exploring the spatial differentiation law and the coupling path of human-land system. According to a series of changes and practical challenges of China's ice and snow resources development practice, this paper puts forward the approaches to high-quality development of China's ice and snow resources, that is, the adherence to the development mode of conceptual innovation, multiple coordinated development requirements, the concept of active development and the development goal of win-win between the subject and the object.

Preparations for the Beijing 2022 Winter Olympics have brought great opportunities for the development of ice and snow tourism in China and promoted the vigorous development of ice and snow tourism destinations. Based on the ice and snow tourism destination system theory, an evaluation index system for the development level of snow and ice tourism destinations was established, and the development level of four typical snow and ice tourism destinations in China, namely Chongli, Yabuli, Shennongjia and Xiling Snow Mountain was measured by using analytic hierarchy process (AHP), entropy weight method and weighted Topsis method. The results show that the development level of ice and snow tourism in Chongli is the highest, followed by Yabuli, while Shennongjia and Xiling Snow Mountain still need to be improved. Based on this, four typical development modes of ice and snow tourism destinations were extracted, including internal resource-driven mode, external market-driven mode, resource-market double-driven mode, and resource-market-policy comprehensive-driven mode. Finally, from the perspective of ice and snow tourism destination system, the optimal development path of China's ice and snow tourism destinations was put forward. The research is helpful to enrich the theories related to ice and snow tourism development and provide intellectual support and case reference for the high-quality development of ice and snow tourism destinations in China.