resilience，as one of the best choices to enhance socio-economic vitality and promote sustainable development，not only requires the ability to resist external shocks and recover rapidly，but also emphasizes the ability to adapt to the new situation，reallocate resources，adjust industrial structure and promote transformation and upgrading after being impacted. Resilience theory provides a new research perspective on how to restart，recover and adjust the cruise industry after the impact of the epidemic. At the same time，the uncertainty of the external environment also requires the cruise regulatory authorities to innovate the existing industrial development plans and policies and systems. For example，in this epidemic，how to quickly and scientifically deal with cruise public health emergencies has attracted widespread attention all over the world. This study explores the development model of the restart，transformation and upgrading of the cruise industry after the epidemic by revealing the formation mechanism and dynamic evolution process mechanism of the toughness of the cruise industry，so as to create new opportunities for the industrial decision-making departments