Intangible cultural heritage has a unique value. It is very important to evaluate and discover the value of intangible cultural heritage. Therefore, referring to the relevant references of countries around the world, this paper compares the research status of countries around the world with the development trend of China’s intangible cultural heritage, indicating that the network resources of intangible cultural heritage can be converted into cultural capital according to the basic theory of cultural capital and then get an economic value. The use value of intangible cultural heritage is analyzed and considered according to IPA entity model analysis, kernel density estimation (KDE), and gray correlation calculation (calculated by using IPA analysis conclusion). Among them, because intangible cultural heritage cannot be measured and verified immediately, indirect measurement verification is carried out by selecting indirect indicators such as the total number of intangible cultural heritage and the development trend of intangible cultural heritage tourism. Based on the gray correlation analysis of the total number and relative density of national intangible cultural heritage and the intangible cultural heritage tourism and related industrial chains, the following proposals for the development trend of intangible cultural heritage are clearly put forward as follows: (1) Further excavate the meaning of “non-material property tourism” and increase the scope of development and design of cultural and art tourism network resources. (2) Make full use of the guiding effect of government departments on “intangible cultural heritage tourism,” and improve the normalization of the combination of culture, art, and tourism. (3) Expand the whole industrial chain of “intangible cultural heritage tourism” in an orderly manner, and promote the concept of coordinated and sustainable development of cultural and art tourism.