The development of the ice-snow tourism needs a scientific and effective method to assess the value of ice-snow tourism resource and its realization degree effectively and reasonability. Based on the analysis of expectation value and realization value of ice-snow tourism resource, this paper designs a three-dimension assessment index system and constructs the method of assessing the value of ice-snow tourism resource and its realization degree. Finally using ISW scenic area in Heilongjiang Province as an example for empirical analysis, the results show that the method can be effective in assessing the value of ice-snow tourism resource and its realization degree.