Tourism is one factor that led to the establishment of equilibrium in the balance of payments andgrowth in revenue is generated and as an important source of income for the national economy isconsidered. The purpose of this study, evaluate of factors affecting the financing of tourismindustry in Iran. In this study of 15 experts in the field of tourism is used.We use the Delphimethod to identify of factors affecting the financing of tourism industry. The effective factorsthat have been identified include : rules, financing methods, sanctions, monetary policy, bankingsystem, currency fluctuations, problems of supply and demand, Money and Capital Market. Thefactors were weighted by the method of ANP.The analytic network process (ANP) is ageneralization of analytical hierarchy process (AHP) and can be used to treat more sophisticateddecision problems.Finaly this factors through VIKOR method examined on travel agents,company advertising, hotels, and tourists.The VIKOR method was developed for the multicriteriaoptimisation of complex systems. This method focuses on ranking and selecting from aset of alternatives in the presence of conflicting criteria. Results showed that these factors willhave the greatest impact on tourists.