The development of social economy has accelerated the update and iteration of information technology, and artificial intelligence and the Internet of Things have gradually become the boosters for the sustainable development of all walks of life. The integration of artificial intelligence and the Internet of Things can not only accelerate the closed-loop of data sensing, transmission, processing and intelligent decision-making, improve the intelligence level of various industries, but also reduce manual intervention and reduce the production and operation costs of enterprises, which has positive practical significance for economic development and social progress.This paper starts with the integration mechanism of artificial intelligence and the Internet of Things, analyzes the main points of the practical application of the Internet of Things under the background of artificial intelligence, and proposes corresponding practical strategies, in order to provide useful reference for enterprise research.