After four decades of development，cultural tourism industry scale，the improvement of the industrial chain，product and service supply capacity，industrial talent quality has been greatly improved，cultural tourism consumption’ just need’ attribute is also growing. At the same time，with the improvement of the epidemic prevention and control situation，the culture and tourism economy began to recover gradually. As the head force of the culture and tourism industry，the culture and tourism listed companies have also experienced the stage of’ anti-epidemic’ and’ post-epidemic recovery’. Most of the culture and tourism listed companies have actively responded to the epidemic，catered to the new trend of culture and tourism consumption and boosted their performance through’ practicing internal skills’ and’ innovating for change’，which provides reference for the development of other culture and tourism enterprises. In the future，with the transformation and upgrading of the cultural and tourism industry and the deepening of capitalization，more cultural and tourism enterprises will land on the stage of capital market. At the same time，for the existing cultural and tourism listed companies，it will still be the main theme to build long-term value and promote high-quality development by deep plowing industry，business innovation and prospective strategy.