The second is the content of development. Although culture and tourism have professional features and industrial characteristics, their focus is specific to them. The third is the path of development, regardless of culture or tourism, in the final analysis, it must be implemented on people. In our country, the dominant culture emphasizes long-term and long-standing enlightenment, and at the same time pays attention to the function of educating people; While tourism is short-term, with an emphasis on temporary experience, more attention to the experience of pleasure.