The system innovation in municipal cities' higher vo-cational colleges should be based on a certain theory. In the di-mension of philosophy, we should establish the dominant position of the three parties (the government, the college and the enter-prise), establish common value and the rational thinking of the organic integration of value rationality and instrumental rationali-ty. In the sociological dimension, the social vocational education based on the regional cooperation of the three parties should be established to form an interest group that satisfies the three par-ties. In the dimension of pedagogy, we should fully develop stu-dents' multiple intelligences, establish educational situation con-sistent with professional characteristics and develop students' knowledge, ability and quality systematically.%地市级城市高职院校的体制机制创新应建立在一定的理论基础上。在哲学维度，要确立政校企三方的主体地位，建立共同的价值指向，建立价值理性和工具理性的有机融合的理性思维；在社会学维度，要建立在政校企区域性合作基础上的社会性职业教育，形成满足政校企三方需要的利益共同体；在教育学维度，要充分挖掘学生多元智能，建立符合职业特点的教育情境，系统开发学生的知识、能力、素质。
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