Abstract: There are many perplexities in offering college students labor theory courses. This paper proposes to take heterogeneous and homogeneous "labor +" theory courses as the representation, take ideological and political teachers and professional teachers as the two wings, take labor philosophy, labor ethics, labor culture, labor sociology, labor economics, labor law as the carrier, and take general and heterogeneous as two parts. The idea of constructing the "labor +" theory courses which aim at cultivating the socialist core values of college students is established. The mediation effect model is constructed by taking labor and collaboration as the mediating variable and the moderating variable respectively, and the synergy degree of the heterogeneous part and the universal part is obtained. The better the synergy effect of the heterogeneous part and the universal part is, the better the cultivation effect of socialist core values is. It is suggested that colleges and universities explore the heterogeneous and homogeneous form of "labor +" theory courses in different disciplines and implement teaching practice.