As the cultural tourism industry becomes increasingly important in driving economic growth and social development, understanding the factors that contribute to its high-quality development is essential. This article conducts an empirical analysis based on panel data from Chinese provinces from 2011 to 2023. The study finds that: first, there is a significant positive relationship between financial support and the high-quality development of cultural tourism integration (HQDCT); second, digital intelligent transformation plays an important mediating role between financial support and the HQDCT; lastly, the degree of fiscal decentralization has a threshold effect between financial support and the HQDCT. The research results provide valuable theoretical foundations for policy formulation regarding the HQDCT and offer actionable policy recommendations for governments at all levels in promoting the development of the cultural tourism industry.
Xue et al. (Sun,) studied this question.
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