The role of the mobile terminal in advertising and marketing has attached increasing attention, but the traditional advertising acceptance model does not consider how the characteristics of mobile Internet advertising affect consumer attitudes and decision-making. Based on the technology acceptance model (TAM) and the characteristics of groups of college students, a research model of college students' willingness to accept mobile Internet advertising is established. The data of college students' perception and evaluation of mobile Internet advertising are collected by means of questionnaire, and the data are analyzed by SPSS. The results show that the perceived entertainment of mobile Internet advertising and social influence have a significant positive impact on college students' willingness to accept mobile Internet advertising, and the impact of perceived usefulness is not significant. According to the research conclusions, some useful inspirations are put forward for the design and promotion of mobile Internet advertising.