With the closer context of tourism and destination economy, society and environment, tourism research and management should go beyond tourism itself and pay attention to development environment. This article analyzes the destination tourism system from the perspective of system science in the context of comprehensive tourism, holding the view that attention should be paid only pay to tourism economy subsystem, but also to tourism society subsystem, tourism environment subsystem and tourism regulation subsystem, followed with a detailed analysis on these subsystems. Finally, take Zhoushan Archipelago New Area as an example, the paper proposes Zhoushan Archipelago New Area should enhance all subsystems to achieve leaping development of local marine tourism.