Driven by policies such as the National Implementation Plan for Vocational Education Reform, the development of new-form textbooks has become a key focus of vocational education reform. This study constructs a theoretical model of the “Three-Dimensional Empowerment Concentric Circle” to systematically explain the empowerment logic of new-form textbooks; analyzes four pairs of core contradictions: policy versus implementation, content versus industry, design versus application, and subject versus evaluation; and proposes a systematic construction path covering five dimensions: standard reconstruction, content restructuring, teaching method reshaping, evaluation integration, and ecological co-construction. This paper aims to provide theoretical references and practical guidelines for solving dilemmas in the development of new-form textbooks, and to push vocational education textbooks back to a competence-based and student-centered orientation.