Abstract: Entering the new era, the development idea of China's sports industry has gradually evolved into high-quality development with “improving quality and efficiency” as the main line, which makes the development of China's sports industry face three levels and new major theoretical issues, namely “what is the high-quality development of the sports industry, why should the sports industry develop with high quality and how to realize high-quality development of sports industry”. These three levels of major theoretical issues involve four aspects: the goal and connotation of high-quality development of sports industry; the objective inevitability of turning to high-quality development; the overall requirements and main paths. The results show that:(1) The highquality development of the sports industry is a long-term dynamic evolution process of the sports industry system from “quantity” to“quality”. This process includes both “quantity expansion” and “quality improvement”. It's fundamental purpose is to continuously meet and lead the growing sports needs of the people. Through a series of requirements and development paths, it will finally realize the organic unity of upgrading of the sports industrial structure, efficiency optimization, value maximization.(2) The high-quality development of the sports industry is an inherent requirement to meet the people's ever-increasing needs for a better life, an important measure to maintain the sustained and healthy development of the national economy and society, and a key link in promoting the construction of a modern socialist sports power.(3) The high-quality development of sports industry should fully implement the new development philosophy, build modern sports industry system, and organically combine supply-side reform with demand side management, so as to clarify the direction of high-quality development.(4) The sports industry should take “changes in terms of quality, efficiency and driving force” as the main development path, strive to basically form a development pattern of consumption-led, innovation-driven, active subjects, and better structure in 2025, achieve comprehensive and high-quality development in 2035 and become a pillar industry of the national economy.