This study aims to investigate the differences in the achievements of intangible cultural heritage between Laos and Vietnam which are socialist countries in Southeast Asia by comparing the policies concerning intangible cultural heritage. To this end, policies concerning intangible cultural heritage and inscription lists were reviewed based on the history and national policies of the two countries.The difference in the achievements of intangible cultural heritage performance between two countries is closely related to the existence of expert and the research of scholar. In the case of Vietnam, research institutes of intangible cultural heritage were established early and the inscription lists reflected research achievements, but in Laos, the achievements of intangible heritage were insufficient due to the lack of research institutes and experts.Looking at the intangible cultural heritage policies of Vietnam and Laos, both countries reflected the policy of ethnic integration on their cultural heritage policies. Both countries have focused on making inventories and promoting the cultures of the majority ethnic groups. It is noteworthy that both countries included folk beliefs in the scope of intangible cultural heritage, despite being a socialist country. Vietnam registered folk belief as UNESCO Intangible Cultural Heritage of Humanity. However, the two countries regard folk belief as a symbol of national identity.As both countries recognize intangible cultural heritage as an object to be used as a tourism resource and a symbol of national identity, controversy over the transformation on intangible cultural heritage is expected. Cooperation between countries is needed to preserve and utilize intangible cultural heritage in the right direction.