Abstract: Didi entered into the shared bicycle industry, the Meituan Dianping threw into the car-hailing service field and including other seemingly "irrational" corporate entrepreneurial behavior of the Internet unicorn companies has aroused widespread concern of the whole society and scholars. The process of causation and effectuation are difficult to apply to the interpretation, evaluation and prediction of such companies' entrepreneurial behaviors. Through literature review and case study, this paper finds that the application scenarios of different entrepreneurial process are different. The digital entrepreneurial context breaks through the limited assumption of core resources, the entrepreneurial boundary tends to be blurred, the entrepreneurial environment is highly uncertain, and the entrepreneurial goal is difficult to pre-define. In this situation, the unicorn enterprises, whose core asset is data, through opportunity construction+recognization to realizes the relationship construction and the synergy among data thus to develop the soil for the opportunities, and builds the entrepreneurial opportunity through data value regeneration, identifies the subdivision needs through the data combination, and raises the data migration cost to nurture the opportunity developing soil and realize the spiraling corporate entrepreneurship path. Based on this perspective, this paper proposed a company entrepreneurship evaluation system around data.