Abstract: Artificial intelligence has become a new engine to promote economic and social development, and the basis of artificial intelligence is a comprehensive subject closely combined with theory and practice. In 2018, as the Ministry of Education has formulated the Artificial Intelligence Innovation Action Plan for Colleges and Universities, one of its core goals is to improve the talent training system in the field of artificial intelligence in colleges and universities. This course in the specialty of administration of teaching process not only requires teachers to be able to book the theoretical knowledge combined with a specific application in people's production and living background, but also requires teachers to the basic theoretical issues in the field of study/methods (such as several algorithms, machine learning, neural networks and mathematical analysis, programming, etc.) with a clear understanding and the understanding, pay attention to the latest trends of the subject, and help students majoring in economics and management to clarify the learning ideas of the course, so that students can master the knowledge basis and professional skills of artificial intelligence. In this paper, the characteristics and significance of artificial intelligence itself, and the difficulties in establishing Fundamentals and Application of Artificial Intelligence for economics and management undergraduates are analyzed, and finally the countermeasures for setting Fundamentals and Application of Artificial Intelligence courses for economics and management undergraduates are put forward.

Key words: Artificial intelligence, Management professionals, Mathematical analysis, Programming based