There are many different opinions on the concept of smart tourism. Internationally, more attention is paid to the deep relationship between tourists and tourism and the overall benefits that smart tourism brings to the tourism industry. Molz (2012) defines smart tourism as the use of mobile digital connection technology to create a more intelligent, meaningful and sustainable relationship between tourists and cities. The domestic academic community pays more attention to the benefits brought by "technical management" to tourism. The "management change theory" represented by Zhang Lingyun and Shi Yunji believes that smart tourism is a modern project that aims to improve tourism experience, innovate tourism management, and optimize tourism resource allocation, thereby improving the management level of the tourism industry and expanding the scale of the industry. Long Yi et al. believe that smart tourism is a new concept that has emerged with the proposal of smart earth and smart city. It mainly emphasizes the combination with the Internet and the Internet of Things to achieve real-time perception of tourism resources and environment and provide active and intelligent services. Therefore, smart tourism is to use new technologies such as the Internet of Things and cloud computing, so that tourists can use convenient and portable smart mobile terminals to actively perceive vietnam news latter tourism resources and information through mobile networks. In summary, various expressions of smart tourism convey such a central idea: to integrate resources through the Internet to meet the needs of tourists, so as to achieve the purpose of promoting experience and interaction and providing convenience. Tourism itself is a complex that integrates food, accommodation, transportation, travel, shopping and entertainment, and has a high degree of adhesion to various industries. Therefore, creating a smart tourism cloud steward system is a multi-directional interactive, dynamic and complex system engineering.