Railway heritage (RH) conservation protects significant industrial culture and can be instrumental in revitalizing post-industrial economies. China has abundant RH resources needing conservation to ensure their long-term survival. The purpose of this study was to define the value of RH based on an improved value evaluation system, discuss how the results influence RH tourism, and provide proposals for sustainable tourism accordingly. Firstly, the analytic hierarchy process (AHP) was used to evaluate the value of six RH sites from China’s First Industrial Heritage List. Then, the value advantages of the RH sites were analyzed by making comparisons among the six in the view of sustainable development, and the correlative details were interpreted to demonstrate the strengths and advantages of each resource. Finally, recommendations for RH tourism development were put forward based on these value advantages. The findings indicate that analyzing value advantages among similar resources in a competitive setting strengthens conservation and development decisions. Thus, balanced and sustainable development of RH tourism can be accomplished.

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