Abstract: Marx’s concept of comprehensive human development is the theoretical source and foundation for constructing the paradigm of innovation and entrepreneurship education in universities. From the perspective of Marx’s theory of comprehensive human development, re-examine and explore the value orientation, essential provisions, and attributes of innovation and entrepreneurship education, in order to construct a logical framework for innovation and entrepreneurship education in universities. We always adhere to the value positioning of innovation and entrepreneurship education in cultivating morality and talents. Starting from logical points, essential connotations, basic strategies, evaluation indicators, and other aspects, we construct a university innovation and entrepreneurship education system with Chinese characteristics and comprehensive development orientation, promoting the unity of comprehensive human development, innovation and entrepreneurship education transformation and upgrading, and connotative development.