This section starts with the sub-characteristics of innovation and entrepreneurship development and conducts an in-depth study on the development of the top 100 cities. The Innovation and Entrepreneurship Index mainly includes three first-level indicators，namely environmental support，resource capabilities and performance value. Specifically，in terms of the sub-characteristics of the Innovation and Entrepreneurship Environment，the top 100 cities as a whole have shown a good development trend，and all cities attach great importance to the establishment of innovation and entrepreneurship environment. From the perspective of the sub-characteristics of Innovation and Entrepreneurship Resources，innovation and entrepreneurship resources have a large regional difference and show a trend of polarization. Traditional first-tier cities attract majority of the innovation and entrepreneurship resources with their geographical advantages and complete supporting facilities. However，other cities’ innovation and entrepreneurship resource reserves are slightly insufficient. In terms of performance value，the gaps among the top 100 cities in showing an unbalanced development trend.