A glance at the evolution of principles for city management and city organization shows that it is not anymore possible to plan without paying attention to collaborative approaches and local scales as it was in the past. In this regard, good urban governance is considered to be an impressive and effective model for the management of the city affairs. In this article the analysis and evaluation of some of the most important indicators of great urban governance, such as "participation, accountability and legality" in the statistical population of the research and their causal relationship with the dependent variable "tourism development" have been investigated. This research is a survey-type one which has been arranged in a descriptive-analytical approach and information has been obtained on the field using a researcher-made questionnaire tool. The statistical population consists of all citizens of Bisotun city. 365 people were assigned based on population sampling method to determine the size of "Cochran" sampling. Then a systematic sampling method was used to distribute the questionnaires among the statistical sample in a completely scientific way. In the next step, after collecting data, data analysis was performed using the SPSS and the Excel software and the evaluation of the variables was investigated by using the Likert scale. The results of the research after the Pearson test and obtained p-value showed that all of the good urban governance indicators, studied in this research, were equal to 0. 000. Also, the Pearson coefficients for participation, accountability, and legality were 0. 254, 0. 310 and 0. 290 respectively. This indicates that the level of good urban governance factors is lower than the average. There is also a significant and direct relationship between participation, accountability and legality with tourism development and therefore, with the reduction of participation, accountability and lawfulness, privilege of the good city governance and tourism development diminishes, and vice versa.