The concept of integrated development of culture and tourism has the characteristics of related dominance，application widespread，open inclusiveness，and mutual-promoting linkage. It is an important theoretical basis for the in-depth integrated development of culture and tourism，and plays an important guiding role in promoting the high-quality development of China’s culture and tourism. The concept corresponds to the construction requirements of water parks in China with a high degree，of important referential significance for the construction of these parks. Actively applying the concept in the construction could be helpful for the parks to better realize the innovation of system and mechanism，the development of water ecological products，the building of water culture brand，the expansion of the tourist market，the improvement of management level and the enhancement of service quality，so as to make a greater contribution to economic and social development.