Scientific evaluation of intangible cultural heritage is the premise and foundation of tourism resources development and utilization. In this study, the literature reference method and analytic hierarchy process were used to construct the evaluation system of the development potential of Shanghai intangible cultural heritage tourism resources, including 6 comprehensive indexes and 22 factor indexes of resource endowment condition, development condition, carrying and protection, inheritance and innovation, industrialization benefit and tourism experience. Finally, the fuzzy comprehensive evaluation method is used to scientifically evaluate the representative intangible cultural heritage projects in Shanghai, analyze the existing problems, and put forward the corresponding countermeasures and suggestions.