Cultivating and promoting entrepreneurial spirit is an important aspect of economic practice and theory in the new era. The report of the 20th National Congress of the Communist Party of China clearly states that "promoting entrepreneurial spirit" and "accelerating the construction of world-class enterprises" demonstrate the important role of entrepreneurial spirit in the high-quality development process of enterprises. The Opinions of the Central Committee of the Communist Party of China and the State Council on Promoting the Development and Growth of Private Economy clearly put forward that "private economy is the new force to promote Chinese path to modernization", and at the same time, it requires "cultivating and promoting entrepreneurship". Private enterprises have become an indispensable force in promoting China's development, and the entrepreneurial spirit is constantly being demonstrated. To promote the high-quality development of the private economy, the key is to cultivate and promote the spirit of entrepreneurship, especially the need for a comprehensive and accurate understanding of entrepreneurial spirit. Entrepreneurial spirit is closely related to the operation of the entire market mechanism and is the most important factor of production in modern economic development. The theory of entrepreneurial spirit emerged with the opening of new routes and the rise of the market economy represented by the industrial revolution, and has continuously evolved and matured with the development of modern economy. Entrepreneurial spirit is the key factor in organizing production factors and integrating them into socialized mass production, forming creativity and productivity, which determine the production function of each enterprise. Seizing market opportunities through innovation in uncertainty is a mechanism for decentralized decision-making among several market economy entities guided by the law of value. Enterprises are the main microeconomic entities since the Industrial Revolution, and entrepreneurs with entrepreneurial spirit need to make decisions in market uncertainty, seize market opportunities through innovation, and seek ways to survive and develop. It can be said that entrepreneurial spirit is closely related to the operation of the entire market mechanism, and is the most important production factor for modern economic development, as well as the soul of the market economy. Entrepreneurs are decision-makers of uncertainty. This uncertainty includes not only internal uncertainty within the enterprise, but also external uncertainty from environmental, political, military, macroeconomic, and other aspects. Entrepreneurs with entrepreneurial spirit should grasp, judge, and manage uncertainty, and be adept at making decisions amidst uncertainty. Entrepreneurs need to bear variable and uncertain benefits. Risk is measurable, uncertainty is unmeasurable, and entrepreneurs are decision-makers of uncertainty. In micro enterprise operations, enterprises face measurable risks that can be prevented and controlled through compliance management, quality management, safety management, etc. For such deterministic risks, enterprises can hire professional management talents to be responsible, so controlling risks is not the most important quality for entrepreneurs. The most important quality of entrepreneurs is to face uncertainty and actively respond to it. Innovation is the fundamental support for sustainable development of enterprises and an important manifestation of entrepreneurial spirit. Innovation mainly includes two dimensions: one is innovation from a technical perspective, and the other is innovation from an economic perspective. The innovation that people pay more attention to in daily life focuses on technological efficiency rather than economic efficiency. In actual economic activities, the transformation of technology into productivity is by no means a simple technical issue. Schumpeter defined innovation from an economic perspective in his book "Economic Development Theory", which means "establishing a new production function" and introducing an unprecedented "new combination" of production factors and conditions into production