Ideological and political education as the basic curriculum of talent cultivation in China, to improve the effectiveness of ideological and political education in colleges and universities, education departments and professional colleges should explore the theoretical knowledge of ideological and political education in colleges and universities on the basis of empirical analysis combined with practical education results. Therefore, on the basis of understanding the analytical process of linear multivariate equation, this paper systematically studies the influence of students, teachers and teaching on the teaching effectiveness of ideological and political education in colleges and universities by using structural equation model analysis and questionnaire survey. The final results show that teaching plays a positive role in the effectiveness of ideological and political education. Therefore, in the educational innovation of the new era, based on the requirements of ideological and political education in colleges and universities, it is necessary to build an effective mechanism of subject interaction, continuously optimize practical teaching content, constantly innovate ideological and political education methods, and pay attention to the formation of symbiotic mechanism for teaching organization and learning atmosphere