Abstract: With the promotion of commodity economy, the development of network information technology and western social trends of thought, pan entertainment, characterized by pluralism, concealment and coupling, has brought a huge impact on college students' values, leading to the trend of secular value orientation, self-interest in value evaluation and utilitarian means of value realization. In order to resist the harm of pan entertainment, we should always guide entertainment with "rationality" and adhere to the value guidance of Marxism. We should always manage entertainment with "code" and strengthen the supervision and management on the entertainment market. We should always cultivate college students' ability to appreciate and criticize entertainment with "cultivation".