Abstract: The coordinated development of cultural resource conservation and tourism development not only revitalizes cultural resources and sustains historical continuity, but also enables tourism-driven value enhancement and social recognition. Employing the “three–three–six” evaluation method—a multidimensional indicator system widely used in Chinese heritage assessment—together with the Analytic Hierarchy Process (AHP), this study conducts a bidirectional assessment of the comprehensive quality of cultural resources and the tourism development potential of Langzhong Ancient City. The results indicate that the comprehensive quality of cultural resources in Langzhong Ancient City is rated as “excellent,” while its corresponding tourism development potential reaches “Grade V.” Nevertheless, challenges such as commercial homogenization, limited community participation, and fragmented governance arrangements remain evident. In response, this paper proposes a three-dimensional collaborative development framework encompassing authenticity-oriented conservation, adaptive development, and resilience-based governance. Specifically, the preservation of cultural elements within the ancient city is supported through community-based digital memory archives and the ROT (Reconstruction–Operation–Transfer) financing model; the high value-added transformation of cultural resources is promoted through the application of digital twin technology and functional zoning of tourism-related industries; and the overall coordination of governance within the cultural ecosystem of the ancient city is enhanced by establishing comprehensive coordinating institutions and multi-stakeholder co-governance platforms.