Abstract: Based on the panel data from 37 universities in China from 2017 to 2021, this study employs Data Envelopment Analysis (DEA) and dynamic Qualitative Comparative Analysis (QCA) to conduct an in-depth investigation into the configurational factors and pathways affecting the efficiency of innovation and entrepreneurship education (IEE). The findings reveal that the level of industry university research collaboration has become increasingly critical for enhancing IEE in sports universities, serving as a core determinant for improving the efficiency of IEE within the sports industry. Notable regional disparities exist, with universities in East, South, and North China performing better, while those in the central and western regions lag behind. Among the identified pathways, the "comprehensive synergy" path offers valuable references for improving efficiency across all types of sports institutions; the "society–university cooperation" path is particularly applicable to normal universities, whereas the "enterprise–university cooperation" path proves more effective for comprehensive universities. Based on these conclusions, type specific improvement strategies are proposed, as well as enhancing regional coordinated development, optimizing government–university–society–enterprise synergy mechanisms, and strengthening implementation safeguards and monitoring systems.