Cultural tourism is an important practical form for the inheritance and development of intangible cultural heritage,which is of great significance to promote the cultural competitiveness of cultural tourism.Thus,it is in conformity with the internal logic to construct a healthy interaction mechanism of the inheritance and development of intangible cultural heritage in the view of cultural tourism.Focusing on She Nationality in Gaotan village,Rucheng County as an example,this article analyzes the value recognition,resource selection,transformation and development,and publicity and promotion pra...