This report focuses on the development and utilization of county-level cultural and tourism resources in the Guangdong-Hong Kong-Macao Greater Bay Area，identifying key issues and inefficiencies. Despite the richness and diversity of these resources，a significant portion of county-level cultural and tourism assets remains underutilized or idle，with varying degrees of disuse across different locations and asset types. Through a comprehensive analysis，this report uncovers the complex causes behind this phenomenon，including challenges in planning，investment，operations，and policy support. The report offers targeted recommendations：strengthening the guiding role of spatial and development planning with asset-specific strategies；expanding financing channels by attracting private capital and securing financial support；enhancing operational management through system improvement and talent development；leveraging big data for precision marketing and multi-dimensional outreach；and improving the policy support system to ensure regulatory stability and interdepartmental coordination.