The construction of digital teaching factories is a critical component in the digital transformation of vocational education reform and the advancement of the “one body, two wings” strategic initiative. Based on this, using structural functionalism as a theoretical perspective and Parsons’ AGIL model, this study analyzes the importance and practical issues of digital teaching factories in vocational schools. It points out that the construction of digital teaching factories in vocational schools is not merely a matter of technological application but also a significant innovation in educational concepts and methods. This requires deep integration and collaboration among schools, enterprises, and society, strengthening the integration of curriculum systems, teaching methods, and digital technologies, and emphasizing the cultivation and updating of the teaching workforce.