Based on the theory of attribution of success and failure and experiential learning, this paper constructs a model of the influence of attribution of failure on the subsequent entrepreneurial intention under the regulation of failed learning. Through the empirical test of 155 first-hand survey data of entrepreneurs with entrepreneurial failure experience, it is found that: the internal attribution and controllable attribution of entrepreneurial failure have a significant positive impact on subsequent entrepreneurial intention, while the stability attribution has no significant impact on it. Entrepreneurial learning, as a moderating variable, strengthens the influence of stability attribution on subsequent entrepreneurial intention, but weakens the positive promotion of controllable attribution and internal attribution on subsequent entrepreneurial intention.