Theoretical Logic and Implementation Path of Green Finance Empowering High-Quality Development of Cultural and Tourism Industry

Under the dual demands of the global carbon neutrality goal and the green transformation of the cultural and tourism industry, this paper focuses on the theoretical logic and implementation path of green finance empowering the cultural and tourism industry, aiming to resolve the deep-seated contradictions between ecological protection and industrial development. Based on the theory of sustainable development, financial intermediation theory, and industrial ecology theory, the study constructs a "policy-market-technology" three-dimensional collaborative theoretical framework, and reveals the internal connections between green finance and the cultural and tourism industry in ecological attribute coupling, externality governance, and consumption demand adaptation. By analyzing practical dilemmas such as insufficient policy adaptability, market supply-demand mismatch, and lagging technology application, three paths are proposed: (1) Top-level design: Establish a "cultural tourism-ecology-finance" collaborative policy system, refine industry green finance standards, and innovate the linkage mode between ecological compensation and financial instruments; (2) Market-driven: Develop green financial products exclusive to cultural and tourism, construct a mechanism linking ESG ratings with credit, and promote the connection between carbon markets and cultural tourism carbon sinks; (3) Technology embedding: Use digital technology to empower the whole life cycle management, build a green technology cost-sharing model, and cultivate interdisciplinary compound talents. The research shows that green finance can realize the manifestation of ecological value, efficient capital allocation, and sustainable industrial transformation through the three-dimensional collaborative mechanism, but it needs to break through institutional barriers and technical bottlenecks. Future research can deepen cross-cultural comparisons and the dynamic correction of theoretical models by digital transformation, so as to provide Chinese solutions for global sustainable tourism development.