Abstract: By using the method of normative analysis and empirical research,the meaningof college students' entrepreneurship is defined,and the theory of entrepreneurship and the close contact between entrepreneurship theory and college students' entrepren-eurship is generalized and summarized;The empirical analysis shows that the essence of university students' innovative undertaking ability is social practice,and the main mechanism of forming college students' ability is learning and practice;Three paths should be followed in the course of nurturing college students' entrepreneurial competence,namely,learning,practice and environment creation.