The rapid development of rural tourism in recent years contributes to the economic development in China's rural areas, but it also leads to the tragedy of the commons occurring in rural tourism resources. From the perspective of Garrett Hardin's theory of “Tragedy of the Commons”, this paper takes the outsourcing rural tourism development in N Village in Yi County of Anhui Province for example to explore the generation mechanism of the problems in rural tourism. It is found that the tragedy of the commons mainly results from lacking of clearness in restraint mechanism and interest distribution system, the governmental power rent-seeking, and the absence of community participation. It is then proposed that a multiple governance mode and a regulating and controlling approach focusing on community participation are important to deal with the tragedy of the commons in rural tourism.