The Internet + era brings new challenges to the teaching, which also provides opportunities for the development of the teaching theory and contains the great motive force, vitality and potential created by the theory. This paper puts forward the development and transcendence of four aspects: Ontology of teaching theory, epistemology, methodology and practice theory. The development direction of ontology is interdisciplinary research, and the transcendence path is to bring the latest achievements of mathematics and other disciplines into the scope of research tools. The development direction of epistemology is from the view of information, international view, the angle of view of relationship, the idea of cross-discipline, and the view of transcendence path is open. The development direction of methodology is pluralistic method, transcending path is the academic norm of construction and planning itself. The development direction of the practice theory is the theory foundation, the reality foundation, the thought condition and the academic team, draw lessons from other disciplines and even the religious education thought, transcend the path is to do the discipline construction planning well, establish the Internet + the academic exchange platform, build the academic refinement workshop. At last, the author emphasizes that while maintaining the national self-confidence, we should meet the challenge of Internet +, seize the opportunity of Internet + development, and realize the development of teaching theory and the transcendence of teaching theory.