The in-depth integration of digital technology and artificial intelligence has driven ideological and political education to accelerate its transformation from traditional, network and digital forms to an intelligent form, which has become an important starting point for implementing the educational digitalization strategy and the fundamental task of moral education and talent cultivation in the new era. Based on historical materialism and the theory of spiritual production, this paper systematically explains the technological evolution context and inherent theoretical logic of the digital transformation of ideological and political education, refines the core value implication of digital empowerment, comprehensively analyzes the three prominent practical dilemmas in current practice, namely thinking cognition, supply-demand matching and subject ability, and combines the latest research results and university practice paradigms to put forward a systematic practical path integrating concept reconstruction, technology empowerment, subject upgrading and scenario innovation, so as to provide theoretical support and practical schemes for promoting the innovation of ideological and political education while upholding the fundamental principles and realizing high-quality development.