Abstract: This study focuses on the evolving dynamics between educational subjects and objects in the internet space amid the digital wave. It reveals a fundamental shift wherein educational subjects transition from an "authoritative center" to "guides" and "co-journeyers," while educational objects evolve from "passive recipients" to "active participants" and "content co-creators." Building on this analysis, the paper proposes innovative pathways, including: constructing a Smart+ ideological and political education (IPE) integrated ecosystem; creating AI-empowered immersive experiential classrooms; fostering deep interaction and content co-creation between subjects and objects; and establishing dynamic precision evaluation with feedback loops. These approaches provide theoretical frameworks and practical solutions to enhance the targeting and effectiveness of IPE in higher education during the digital era.