With the rapid development of society, people's understanding of traditional culture and music and art is becoming more and more diversified, the depth of the growing demand for cultural experience, the current development of science and technology, the integration of culture and tourism industry, the status quo of intangible cultural heritage (ICH) and the policy background and other factors interacting with each other, not only for the integration of culture and tourism to provide new opportunities, but also for the inheritance of tourism and ICH and the development of a new challenge, more AIGC technology in the application of AIGC technology in the field of music creation and culture and tourism provides a broad market space. Based on the current situation of music creation and ICH culture, this paper will deeply analyses the significance and effect of AIGC technology empowering ICH music creation in wisdom teaching, and provide a new application path for the creative transformation and innovative development of ICH culture.