Intangible cultural heritage is a valuable treasure in the history of human civilization, whose protection must be based on its development. In this paper, the county government will be regarded as the basic and main organizer in people's production and social activities with focusing on the government action in the protection of intangible cultural heritage in support of economic theory and new public management theory according to its responsibilities and characteristics of providing public service. The strategic planning of county government action should meet the objective characteristics of the intangible cultural heritage protection, and the county government should effectively implement the strategic plan in the coordination of external elements. This study can be used for reference by the other domestic county governments in the intangible cultural heritage protection and sustainable development.