Yunnan has a unique advantage in cultural and tourism resources. The development of cultural and tourism industry started early，and a relatively complete cultural and tourism industry system has been established，enjoying a high reputation at home and even around the world. At present，cultural and tourism integration is the direction of cultural and tourism industry transformation and upgrading again. Yunnan has effectively promoted the development of cultural and tourism integration through policy support，national cultural protection，smart tourism construction，global tourism development and other measures. However，there are still problems such as low level of refinement，insufficient innovation ability，inadequate talent support and insufficient financial support. Based on the basis of the development of Yunnan’s culture and tourism industry，this report proposes that efforts need to be made to transform the development model of the cultural and tourism industry，strengthen the innovation drive，strengthen the cultivation of high-quality compound talents，and broaden the financing channels for cultural and tourism projects.