How to cultivate innovative and entrepreneurial talents plays an important role in the further development of our economy, and the premise is that the cultivation of college students' innovation and entrepreneurship cannot be separated from the major premise of level orientation of talent cultivation in colleges and universities. Under the framework of different levels of talents in colleges and universities in a society, this paper focuses on the orientation of talent training in the second tier universities, points out that the traditional theory teaching is the foundation of innovative cultivation, which should be reformed to teach students the method of analyzing problems. The students' scientific research is the promotion of innovation training, which requires students to master a set of scientific research methods. On this basis, the innovative projects of students are derived from the high-level subjects of tutors' scientific research teams, and the research results are transformed into entrepreneurial projects through incubating teams. These two teams should have relative stability, and are fine-tuned to form a reasonable division of labor. Finally, the article constructs an innovative and entrepreneurship training model suitable for colleges and universities in the second tier.