Abstract: How to adopt scientific teaching methods to integrate ideological and political elements freely in the ideological and political construction of college curriculum is a very important issue in the new era. The value of “heuristic” teaching is to stimulate the interest and enlighten the soul, and it shows its uniqueness and superiority in the ideological and political construction of college courses. Take accounting as an example, and take cultivating people with moral integrity as the central link, using the key element and rich forms of “heuristic” teaching, make the “heuristic” teaching apply to the whole process of ideological and political construction of curriculum quietly through the integration of curriculum, teachers and students, and provide reference for the construction of curriculum ideological and political system in universities and colleges.

Key words: Curriculum ideological and political, Cultivating people with moral integrity, “Heuristic” teaching method