Cultural industry，is not only part of the cultural heritage of the civilization，intangible assets of humankind，but also bold tangible assets. Today，this industry is viewed as one of the emerging sector of economic globalization in the 21st century. Entertainment and tourism cultures are the two most important pillars of the cultural industry in Macao. Current development of the cultural sector of Macao is still at an infant stage. This essay strives to provide an insightful outlook for the future development and policy recommendation in Macao for the following components：inherent，innovation，diverse and balanced development. Thus：improve pertinent knowledge of the cultural industry with relevant greater China focus，integrate heritage conditions into innovation，establish and build balanced development between commerce and culture，and gambling culture and cultural industry.