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Governance is an alternative collaboration system to overcome the limitations of existing regime. This study issues a local tourism governance as an ideal tourism collaboration system for local tourism development. Authors observe the formation elements of local tourism governance while examining its development possibility using them. Selecting 183 samples, writers conducted in-depth interviews, and mail-surveys based on prior field survey. They found that the degree of formation elements of current local tourism governance influenced not only the degree of the performance, but also the degree of the future development of it. The findings imply that the formation elements of local tourism governance play an important role to perform and develop the governance.핵심용어(Keywords):지속가능한 관광개발(Sustainable tourism development), 로컬 관광거버넌스(Local tourism governance), 지역관광협력체(Local tourism collaboration system), 형성요인(Formation elements)