The integration of culture and tourism has become an important trend in the development of culture and tourism industry. However，the integration of culture and tourism is a particularly complex industrial development problem，which is restricted by various environments and factors. Therefore，it is necessary to make a comprehensive analysis from the perspective of the system. Based on this，taking system theory as the research perspective，this paper firstly expounds the evolution process of the relationship between culture and tourism system since Reform and Opening Up and its specific requirements for the integration and development of culture and tourism. Secondly，it elaborates the core issues of cultural and tourism integration in recent years. Finally，some specific countermeasures for the integration and development of culture and tourism are proposed from the cognitive level，strategic level，market level and government level.