文章运用实地调研所获取的资料及相关文献资料,在概述广西桂平西山佛教文化遗产及其旅游开发现状的基础上,详尽论述了旅游开发对桂平西山佛教文化遗产保护的正、负面影响,并据此提出实现桂平西山佛教文化遗产保护与开发良性互动发展的对策建议,以期为当前西南地区佛教文化遗产的旅游开发与保护工作的深入开展提供参考借鉴。 On the basis of an overview of the Buddhist cultural heritages and their tourism development in Guiping, Guangxi, this paper elaborates on the positive and negative impacts of tourism development on the protection of the Buddhist cultural heritage in the west of Guiping, according to the data obtained from field surveys and relevant documents. According to the data, This paper puts forward countermeasures and suggestions on the benign and interactive development of Buddhism cultural heritage in Gui Xiping with a view to providing reference for the further development and protection of the Buddhist cultural heritage in Southwest China.