The basic teaching elements, such as content, time and space, subject, carrier, and feedback, directly affect the quality and implementation effect of the course. From the perspective of teaching element theory, the “Great Ideological and Political Courses” involves the coupling between the basic teaching elements , emphasizes the effective supply of teaching contents, seamless integration of teaching time and space, and organic combination of teaching subjects. In the construction of “Great Ideological and Political Courses” based on the theory of teaching elements, we should innovate the presentation effect of teaching contents, build cross-temporal classrooms, establish a diverse teaching team of multiple sources, and set up a three-dimensional teaching feedback evaluation system.