高职院校“数智化”转型治理困境，其根源在于数字治理的技术逻辑与传统科层制的制度性冲突。该冲突在文化认知、规制、规范三个层面，具体表现为心智模型僵化、组织壁垒森严与数据割裂，最终导致治理决策系统性失灵。构建“一体两翼三驱”数字治理重构模型，通过在认知层面重塑共识、规制层面重构权力、规范层面引领价值，为院校破解转型难题、重塑治理范式提供系统性解决方案。

The governance dilemma in the digital and intelligent transformation of higher vocational colleges is rooted in the institutional conflict between the technological logic of digital governance and traditional bureaucracy. This conflict manifests across cultural-cognitive, regulative, and normative levels as rigid mental models, entrenched organizational barriers, and data fragmentation, ultimately leading to the systemic failure of governance decision-making. To address this, an "A Core Entity, Two Supporting Wings, and Three Driving Forces" model for restructuring digital governance is constructed. By reshaping consensus at the cognitive level, restructuring power at the regulative level, and guiding values at the normative level, the model provides a systematic solution for these institutions to overcome transformation challenges and reshape their governance paradigm.