As one of the industries most affected by the epidemic，how to explore the path of high-quality developmen has become a question that the tourism industry must answer. This paper makes a scientific analysis of the recovery situation of the tourism industry，points out the direction for how to grasp the opportunities of tourism consumption growth under the strategy of expanding domestic demand，summarizes the current situation of the integration of culture and tourism and puts forward suggestions，and explains and summarizes the optimization and deepening of tourism reform policies. This paper puts forward their respective development paths for tourism enterprises of different magnitude，analyzes the existing problems in tourism investment，summarizes the key technologies that tourism should focus on and their Applications，and discusses how to give full play to the supporting role of human capital.