In order to permanently improve the level of national economic and social development and international competitiveness, talent cultivation is one of the four basic functions of colleges and universities, and the cultivation of innovative and entrepreneurial talents adapted to the requirements of the times will become a major mission for Chinese colleges and universities to promote the realization of the innovation-driven strategy. This paper uses the information gain method, optimizes and improves the decision tree model, uses the model to analyze the characteristics of the collected student data, and calculates the factors affecting the innovation and entrepreneurship effect of differentiated teaching. For the influence factor of whether it is a high-tech field or not, the first influence is the national scholarship, with a Gini coefficient of 0.589; the second influence is the participation in scientific research activities and academic performance, with Gini indexes of 0.545 and 0.546, respectively; and the third influence is the academic qualification and entrepreneurial field, with Gini indexes of 0.469 and 0.436, respectively. assessing the innovation and entrepreneurship and scientific research ability of the college students level, a total of 408 people are interested in scientific research, accounting for 69.74%, the number of people who have been authorized by the patent is 128, accounting for 21.88%, which is closely related to better academic performance, and a few of the subject students have scientific research ability.
