As one of the economic resources in enterprise, intangible assets play a major role in business competitions and increase of value. Analysis and evaluation on intangible assets is an important step in intangible assets management. This article focuses on the purpose and features of analysis and evaluation on intangible assets and the content and its structure and index, provides the ways to improve intangible assets management and finally, points out the problem to which should pay more attention in Analysis and evaluation on intangible assets.