At present, with the growing demand for innovative cultural and tourism products, how to explore a path of high-quality development of cultural and tourism industry under the background of smart tourism has become a research hotspot. This paper uses entropy power method and regression analysis method, takes province A as a case study, measures and analyzes the level of high-quality development of cultural and tourism industry in province A, and explores the influencing factors affecting the high-quality development of cultural and tourism industry, and finally puts forward the high-quality development path of cultural and tourism industry in province A. The study concludes that the high-quality development path of cultural and tourism industry in Province A can be carried out in three aspects: deepening the new layout of cultural and tourism integration and development, expanding the new mode of cultural and tourism integration and development, and building the new carrier of cultural and tourism integration and development.