The rapid development of artificial intelligence technology has created an urgent need for a deep integration of theory and practice in vocational education. This paper systematically explores the theoretical framework and practical paths for talent cultivation in vocational education against the backdrop of industry-education integration, relying on the collaboration between schools and enterprises for training artificial intelligence field engineers, and proposes a ‘three truths, three completeness, three innovations’ co-education model. By introducing the CDIO engineering education theory, cross-disciplinary cooperation theory, and constructivist learning theory, it reconstructs the teaching content and evaluation system, proposing a ‘dual teacher, dual truth’ teaching mechanism and a ‘position-course-competition-certificate’ integration path. Empirical research shows that this model significantly enhances students’ engineering literacy and professional adaptability through curriculum design guided by theory and innovation in school-enterprise collaboration mechanisms, providing a reference for vocational education reform that combines academic depth with practical value.