|（School of Tourism，Guangzhou University，Guangzhou 510006，China）
Abstract: Sport and entertainment industries are in the same industrial category. It is not perfectly rational for China to currently classify sport and entertainment industries according to industry management departments. The method of America to define such industries layer by layer according to product categories, role divisions and sports events and the practice of Australia to directly classify the main subject of major sports industrial organizations according to role divisions are worthy of our reference.
Key words: sport and entertainment industries；industry classification standard；China；America；Australia