本文将从湖湘音乐文化与旅游资源开发的视角,把音乐文化旅游作为一个整体概念,从更系统、更规范、更合理的角度来探讨其开发理论。在理论研究和实地调研的基础上,逐步提出适合湖湘音乐文化旅游资源开发的模式以及音乐文化旅游产品化转型的对策,并构建与之相适应的价值评价体系,为湖湘音乐文化旅游资源的合理开发提供科学依据,探寻湖湘音乐文化遗产生产性保护的有效方式,通过旅游开发达到保护传承与开发利用的平衡,使湖湘音乐文化资源适度 This article from the perspective of Hunan music culture and tourism resources development, the music and cultural tourism as a whole concept, from a more systematic, more standardized and more reasonable point of view to explore its development theory. On the basis of theoretical research and field investigation, we gradually put forward the suitable mode for the development of music and cultural tourism resources in Hunan Province and the countermeasures of product transformation of music and cultural tourism, and build the corresponding value evaluation system for the music and cultural tourism in Hunan Province To provide a scientific basis for the rational development of Hunan music and cultural heritage to explore the productive protection of the effective way through the tourism development to achieve the balance of conservation heritage and development and utilization of the Hunan music and cultural resources moderate