Taking the entrepreneurship plan project as the carrier to cultivate college students' innovative and entrepreneurial thinking and ability is core content of college’ entrepreneurship education in China. Facing the background of the dynamic development of policy, economy, society and technology, there is an urgent need to break the discipline limitations and scientific methods to identify the entrepreneurial opportunities. Although the existing entrepreneurial management theory provides a basis for the source of entrepreneurial opportunities, the counseling practice shows that college students still have difficulties to break through the thinking constraints and innovation bottlenecks in the selection process of entrepreneurial plan project. Based on the perspective of effectual logic, this study introduces TRIZ "9 windows" resource analysis tool, combines it with PEST model, designs the selection path of entrepreneurship plan project, and applies it to the process of tutoring college students' Entrepreneurship plan project. Through the counseling practice of College Students' innovation and Entrepreneurship Program in 2021, the effectiveness of the design path of this study is tested.
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