非物质文化遗产是指代代相传的、作为民族文化遗产组成部分的非物质的传统文化。从物质形态来看,非物质文化遗产分无形和有形两种,无形如语言文字、艺术、手艺和技巧等,有形的如文物和场所。本文以《白马民歌》为例,探讨了文化遗产的不同表现形式与综合开发策略。 Intangible cultural heritage refers to the non-material traditional culture handed down from generation to generation as part of the national cultural heritage. Judging from the material form, the intangible cultural heritage is divided into two categories, invisible and tangible. Intangibles such as languages, arts, craftsmanship and skills, as well as tangible cultural relics and places. Taking “White Horse Folk Song” as an example, this article explores the different manifestations of cultural heritage and comprehensive development strategy.