摘要：非物质文化遗产是南京历史文脉不可分割的一部分，具有不可替代的研究利用价值。但是，在经济转轨、社会转型的新形势下，南京非物质文化面临外来文化的冲击和现代文明的挑战，生存环境受到威胁。本文先阐释了非物质文化遗产的文化资产价值，然后在文化资产视野下，对南京非物质文化遗产开发与保护现状进行了详尽的分析研究，最后提出南京非物质文化遗产保护与利用的路径。

关键词: 文化资产; 非物质文化遗产; 保护;开发

Abstract:Intangible cultural heritage is an integral part of the Nanjing historical context.It has an irreplaceable value. However, under the new situation of economic transition and social transformation, the the Nanjing non-material culture face the challenges of the impact of foreign culture and modern civilization.Its survival is threatened. The paper first illustrates the cultural value of the intangible cultural heritage. And then under the perspective of cultural assets, the paper studies  the development status of the intangible cultural heritage in Nanjing.Finally it proposes the the Nanjing intangible cultural heritage protection and the use of path.

Key words:cultural assets;intangible cultural heritage;protect;development