“Intangible cultural heritage” and “intangible cultural heritage protection and inheritance” are a pair of closely related concepts. The protection and inheritance of intangible cultural heritage is a new cultural cause and practice in contemporary Chinese society. Intangible cultural heritage is a new object and a new topic that we have not really understood its ontological connotation before. Today，we focus on intangible cultural heritage，especially on six important aspects，namely，using the deconstruction method and structural method to pay attention to the materiality of intangible cultural heritage，focusing on the subjectivity of intangible cultural heritage with inheritors as the core，protecting the dynamic life of intangible cultural heritage，paying attention to its inheritance，comprehensively examining the intangible cultural heritage in real life，paying attention to its space an practicality，mining and promoting the rich emotional connotation of intangible cultural heritage，and paying attention to its value orientation.