During the COVID-19 pandemic，cultural development has been seriously affected，but the network platform in the information age has opened up space for the development of liaoning’s cultural undertakings，cultural industry，and the integrated development of cultural undertakings and cultural industries. While affected by the COVID-19 pandemic，cultural development has seen new development online，which is not only an innovation point for the development of cultural undertakings，but also a new growth point for the cultural industry，as well as the integration point of cultural undertakings and cultural industry. Due to the uncertainty of COVID-19 and the accessibility of information，online culture will develop by leaps and bounds，and will be characterized by the integration of online and offline. In cultural development at the same time，also presents the cultural development problems，such as the cultural exchanges between the international cultural industry chain has not been formed，institutional factors restrict the public cultural service development，the lack of “cultural+” industries such as the exploration of new formats，lack of innovation consciousness and trends forward-looking，brigade fusion degree need to gradually increase，government participation is not strong，The scale development of tourism culture industry needs government guidance. “Internet+” and “double gen” era of information and communication platform，the marketing network is vital for international operation，to increase financial support，explore “culture+” industries such as new formats will become the development of cultural industry，promote the development of culture and the financial innovation，the government and financial institutions，social capital need to vigorously promote the provincial culture and financial integration，Guide and drive the financial industry to increase support for the cultural industry，and strengthen the real practice of the combination of culture and finance.