Abstract: Facing the problem of transforming the teaching material system of ideological and political courses into the teaching system in colleges and universities, teachers should, while changing their concepts, rebuild their teaching concepts and ideas, that is, not only from the integrity of the teaching system, but also from a holistic perspective. At the same time, it is necessary to analyze the concrete appearance and value connotation of things from the grasp of middle level theory, so as to construct a complete teaching system in the process of interaction between the top and the bottom.