The vigorous development of a new round of technological revolution and industrial transformation, especially the rapid iteration of digital and intelligent technologies, has profoundly reshaped the business environment and set higher standards for the cultivation of new business talents. Shandong Technology and Business University takes "cultivating people with moral integrity" as its fundamental mission and responds to national strategic needs. In response to the problems existing in traditional experimental teaching such as disconnection from industrial needs, insufficient digital support, and fragmentation of collaborative education, Shandong Technology and Business University has built a new digital intelligent experimental teaching platform for business subjects driven by artificial intelligence based on the core concepts of interdisciplinary integration, practice orientation, and value leadership. The platform aims at “four-dimensional” ability portraits, relies on the “12345” talent training model, and integrates technologies such as digital twins and AIGC to form a closed-loop operating mechanism of “industrial demand – data support – teaching application – effect feedback”. This article systematically elaborates on the core logic of platform construction (goal coordination, content structure, mechanism guarantee) and teaching implementation path (platform construction, model innovation, collaborative education, quality assurance), and verifies the effectiveness of the platform through practical results, aiming to provide an operational practical paradigm for the reform of experimental teaching in new business subjects and the high-quality cultivation of applied talents.