According to innovation theory and research on innovation of rural tourism development, innovation theory is of great guiding significance for rural tourism development of Henan Province. At present, rural tourism development in Henan Province has made outstanding achievements, but there are still problems: innovation concept of rural tourism is not scientific; product lacks consolidation, industrial chain is not perfect, and public service level of tourism is relatively low. In order to realize optimization and upgrade of rural tourism in Henan Province, it is recommended to make innovation of development path and take development paths such as innovation of development concept, product innovation, industrial structure innovation of rural tourism, and public service innovation for rural tourism.