Tourism performance art is an important carrier of the reproduction of national culture，which can effectively promote the protection and inheritance of intangible cultural heritage. This report takes tourism performance as the research object，discusses the role of tourism performance in promoting the protection and inheritance of “intangible heritage” culture，analyzes the problems in the development of tourism performance in ethnic areas，and puts forward corresponding countermeasures and suggestions. Tourism performance is the product of the integrated development of tourism industry and performance industry，which can promote the creative transformation and innovative development of national culture. However，there are also some problems，such as the low level of commercial operation，the weak market competitiveness of enterprises，the lack of product brand cultivation，and the lack of market consumption vitality. The integration of culture and tourism provides an opportunity for the development of tourism performance in ethnic areas，is conducive to the vitality of national culture，and promotes the formation of people’s consciousness of protecting and inheriting intangible cultural heritage.