Over thousands of years, the Chinese people of all ethnic groups have created abundant intangible cultural heritages which are the crystallization of collective wisdom of ethnic groups of all generations and the spiritual wealth of all human beings. In order to realize the protection objective of "authenticity, integrity and inheritance", the intellectual property of the subjects of these heritages should be respected and protected, and a scientific, standard and rational interest sharing mechanism should be constructed. Through methods of seeking reasonable rules of international conduct, perfecting domestic legal system, making clear the responsibility and legal interests of the subjects, encouraging community participation, giving the leading role to inheritors and realizing intergenerational equity, we should maintain the consistency of scientific protection and sustainable utilization, follow the rules of cultural heritage protection, and lay a cultural foundation for developing national culture, promoting national identity and enhancing harmonious national development.