With the continuous development of social economy, various new digital technologies have begun to emerge, and "digital + cultural tourism" has become a new growth point for the high-quality development of enterprises. Based on the perspective of digital transformation, the overview of the relevant theories of investment and digital transformation of cultural and tourism enterprises was interpreted, the investment status of cultural and tourism enterprises in the context of digital transformation in detail was analyzed, discusses the existing problems of investment in cultural and tourism enterprises was discussed. Then a series of reasonable investment optimization countermeasures and methods are put forward, and relevant cases are analyzed, so as to improve the investment efficiency and quality of cultural and tourism enterprises in the context of digital transformation, and promote the sustainable development of cultural and tourism enterprises.