The purpose of this study was to promote the development of PE curriculum theory and practice. Literature review method and logical analysis were used in this study. The results showed that physical education curriculum and teaching related ideas are based on optimizing the teaching theory system of integrated physical education. At the macro theoretical guidance level, moral education is the theoretical basis for the construction of sports related curriculum education and teaching ideology. In terms of setting and construction, lifelong physical education is the theoretical basis of school physical education curriculum education and teaching system construction. In the overall construction, we should not only set up a reasonable framework, but also optimize and incorporate high-quality course teaching resources. On the practical level, physical education teaching refers to the relatively stable structure and procedure of physical education activities established under the guidance of certain teaching ideas or teaching theories, which is the theoretical basis for the practice of physical education teaching system. Physical education teaching practice system is the ultimate embodiment of physical education teaching implementation on the basis of physical education teaching ideology and construction system. Based on different groups and different types of physical education courses, the practice path and effect are optimized and integrated, and efficient and feasible physical education teaching practice system is constructed.