从非物质文化遗产的概念出发,探讨了非物质文化遗产保护与旅游产业的相互关系。在得出两者相互依存关系的基础上,为了取得非物质文化遗产保护与旅游产业发展的双赢,就要建立两者之间的资源共享机制,具体包括人才共享机制、信息共享机制和利益共享机制。 Based on the concept of non-material cultural heritage, the paper discusses the relationship between intangible cultural heritage protection and tourism industry. Based on the interdependence between the two, in order to achieve a win-win situation for the protection of intangible cultural heritage and the development of tourism industry, we should establish a resource sharing mechanism between the two, including the mechanism of talent sharing, the mechanism of information sharing and the sharing of benefits mechanism.