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In recent years, with the reform of higher education in various aspects, China’s higher education is booming. The innovation of higher education, including ideological and political theories teaching and new business education, puts forward new requirements for China’s universities. Therefore, it is of great theoretical and practical significance to study the theoretical development and construction path of courses for ideological and political education under the background of new business education. Based on this, this paper organically combines the new business education construction with the ideological and political curriculum, so as to provide theoretical support and theoretical thinking for the talent cultivation of the new business education.