AIGC is currently a hot field and a future trend in AI applications, and addressing the challenge of digitally reconstructing cultural heritage under the influence of AI technology is a pressing issue that requires immediate resolution. The article proposes an application framework for AIGC technology that is based on refining its meaning and designing a specific process for applying it to the digital reconstruction of cultural heritage. A high-definition camera is used to acquire relevant images of cultural heritage. The image features are extracted by the SIFT algorithm optimized by the PROSAC algorithm. The color features are acquired by combining the color histogram, color moment, and color correlation diagram. The 3D laser scanning technology is used to obtain the 3D point cloud data of the cultural heritage; the KD-tree improved ICP algorithm is introduced to improve the efficiency of point cloud alignment; the dense reconstruction of the 3D point cloud data of the cultural heritage is realized based on CMVS/PMVS; and the immersive 3D experience system of the cultural heritage is constructed by combining with platforms such as Unity3D. The average matching rate of the optimized SITF algorithm to the image features of cultural heritage is about 74.91%, and the maximum alignment time of the ICP algorithm to the cultural heritage point cloud data based on KD-tree is 9.241 s. The cultural heritage immersive 3D experience system has a satisfaction rate of 56.75%, and the density reconstructed model’s surface has an average deviation of only 0.34 mm from the real surface. The user satisfaction rating for the immersive 3D experience system for cultural heritage is 56.75%. Based on AIGC technology, it can revitalize cultural heritage and achieve digital reconstruction and inheritance innovation of cultural heritage.