采用文献资料、访问调查、比较分析等研究方法 ,分析国内外大型体育比赛中无形资产开发的发展趋势 ,认为全国大学生运动会蕴藏着较大的无形资产开发潜力 ,开发和利用这些无形资产是可行的 ,并阐述了全国大学生运动会无形资产的开发途径 . Through literature, interview, comparative analysis and other research methods, this paper analyzes the development trend of intangible assets in large-scale sports competition at home and abroad, and holds that there is a great potential for development of intangible assets in the National Collegiate Sports Games. It is feasible to develop and utilize these intangible assets , And elaborated the National University Games intangible assets development approach.