This paper attempts to establish a cultural value index system,applying the AHP method and Matlab program to quantify cultural value.Taking the Yulin Grottoes as an example,it suggests conservation and utilization measures based on the assessment results,providing a theoretical foundation and technical support for solving the conflicts between conservation and utilization,and establishing protection and utilization strategies.This system not only sets an example for the value assessment of other cultural relics,but also provides a typical case study for the quantitative evaluation of similar cultural relics.