Abstract: In this paper, on the basis of improved the Solow model, using the empirical research method, in line with international standards to measure the amount of intangible assets, growth, structure, and the share of GDP in our country, and the investment situation of intangible assets with other countries on the basis of the comparison analysis. The study found that China's intangible assets mainly comes from innovation capital and organization capital contribution, and the amount of intangible assets and its present obvious increase in the proportion of GDP, but there are still insufficient in total amount, the structure is not reasonable and so on compared with foreign major developed countries.