The precision of ideological and political education is a new form of the development of ideological and political education in colleges and universities in the new era. AI enables the precise development of ideological and political education in colleges and universities, which can achieve the precise control of education process, the precise grasp of education object, and the precise improvement of education effectiveness. But it objectively causes the deviation between the goal and positioning, the weakening of the guiding function, and the elimination of emotional attributes. We should clarify the value oriented role, improve the function of practical education, develop human-computer collaborative education, promote the development of intelligent platforms, correct ethical anomies, and actively deal with the potential risks of AI enabled accurate ideological and political work.