Abstract: Dragon boat,as a special culture phenomenon,has abundant ancient eastern cultural connotation.Meanwhile,as Chinese traditional gymnastic,entertaining  and athletic sports item,it has  great potential for the commercialization and marketablization to its intangible sports assets.This paper adopts literature material and expert interview,introduces the development of dragon boat sports,illustrates  its cultural value and the present problems.Combined with the content of intangible sports assets,specific measures of developing dragon boat sports science are thus designed.

Key words: intangible assets, intangible sports property, dragon boat, development