Thai Nguyen is potential in developing tourism such as resorts, entertainment, festival, religion, history and ecology that are specialities of the Northern mountainous mid-land region. For recent years, provincial government and Thai Nguyen people have been continuously integrating into international economy, especially tourism. Infrastructure, transportation and tourism services have been improved to meet various demands of domestic and international tourists. However, due to successful integration in the field of tourism, it's necessary for Thai Nguyen tourism companies to strongly reform in order to enhance competitive capacity because their competitors aren't only domestic but also foreign investment enterprises. One of solutions is to improve financial capacity to increase an ability of exploiting natural resources and others, taking advantages of economics of scale.