Abstract: Abstract: Island tourism as an important part of the marine tourism, has become a popular tourist destination in China. The author selected Meizhou Island in Fujian as a research area, study on the mechanism of evolution about island resorts system based on the theory of dissipative structure, in order to provide reference for the development of island resort. The study concluded that: The source of negative entropy in Meizhou Island resort system has natural processes, social processes, tourism development process, as well as travel operators negative entropy input, essentially, island resort evolution based on the results of negative entropy input under the theory of dissipative structure; The dynamic subject of Meizhou Island resort system evolution is diversified, due to the versatility of the island land, we should pay more attention to the evolution of dynamic subject coordinating role; As island resort destination, it is more affected by tourism demands, the policy of island development and the improvement of external traffic network, through the coordination role of dynamic subject, thereby promoting increased system internal order; Meizhou Island is currently in the stage of system optimization, it should be timely adjustment of the tourism product structure, promote the diversification of tourism products, coordinate the development of tourism and heritage of conflict between the Mazu culture, to achieve tourists and island residents shared facilities, and it is comfortable for living, driving,traveling, so as to improve the degree of visitor’s experience, all of that are the key points of Meizhou Island resort system optimization.