【摘要】 在非物质文化遗产保护日益受到重视的背景下，来自不同学科背景的专家就非物质文化遗产的概念内涵及其合理利用的问题展开了讨论。结论认为：尽管联合国教科文组织及我国的相关法律已经对非物质文化遗产的概念与分类进行了界定，但无论是在理论还是在实践中，概念内涵与分类仍在动态变化中，需要根据具体的使用目标谨慎界定。基于非物质文化遗产的活态属性，旅游并不是非物质文化遗产保护传承的异类环境，而是非物质文化遗产在自身发展过程必然会面临的环境。非物质文化遗产融入旅游或者被旅游利用，本质上仍是非物质文化遗产如何调适自己与环境关系的问题。但由于非物质文化遗产的类型多样，不同类型及其所处的环境不同，其存续的方式和功能都会有所不同，需要根据情境与场景抉择保护传承与合理利用的方式。更多还原

【Abstract】 In response to the increasing attention of intangible cultural heritage conservation and utilization, experts from different disciplinaries are invited to discuss on the concept, connotations, and ways of utilization of intangible cultural heritage. The conclusion is that although the United Nations Educational, Scientific and Cultural Organization and relevant laws in China have defined the concept and classification of intangible cultural heritage, the conceptual connotations and classifications are still dynamically changing in both theory and practice, so it needs to be carefully defined according to specific usage goals. Based on the dynamic nature of intangible cultural heritage, tourism is not an alien environment for the conservation and inheritance of intangible cultural heritage, but rather an environment that intangible cultural heritage will inevitably face in its own development process. The integration of intangible cultural heritage into tourism or its utilization by tourism is essentially a question of how intangible cultural heritage adjusts its relationship with the environment. However, due to the diversity of types of intangible cultural heritage and the different environments in which they exist, their survival modes and functions will vary, and conservation, inheritance, and utilization methods need to be determined according to the situation and context.更多还原