Fluctuations in the tourism industry have caused many families to face practical difficulties in livelihood sustainability; thus, tourism-based livelihood resilience has become an important research topic. Analyzing the theoretical relationship between the research progress of tourism-based livelihood resilience and the Sustainable Livelihood Approach, this study innovatively integrates sustainable livelihoods and livelihood resilience, considers cultural resilience as a critical element, and constructs a theoretical analysis framework of tourism-based livelihood resilience with multidimensional perspectives and dynamic characteristics. Additionally, cases in Dali of Yunnan, were employed to analyze the acculturation, influencing factors, and cooperative governance of tourism-based livelihood resilience. This study expands the theoretical perspective on sustainable livelihoods and improves the theoretical system of tourism-based livelihood resilience. In the future, livelihood resilience measurement methods, comparison of multilevel case studies, evolutionary mechanism analysis, and collaborative governance should be strengthened in research on tourism-based livelihood resilience.