The construction of practice base for innovation and entrepreneurship education forms a vital part of improving comprehensive ability of students in higher education. However, some deviations appeared during the construction in recent years, which affected the teaching quality of colleges and universities as well physical and metal heath of students. Therefore, arguments are made on construction of practice base for innovation and entrepreneurship education in this paper from aspects of advanced science and technology, practical ability and business needs, for the purpose of exploring new orientations for the construction.