This paper discusses how to construct a higher vocational education resource development and management system under the framework of learning transfer theory in order to improve the utilization efficiency of educational resources and the quality of education. This study explores how to effectively develop and manage higher vocational education resources under the guidance of learning transfer theory. This paper constructs a new resource management framework for higher vocational education by adopting the statistical and geometric migration criterion. The study results show that the utilization efficiency of higher vocational education resources is significantly improved through the transfer learning algorithm, for example, the matching degree of learning resources is increased by 30% and the teaching effect is enhanced by 20% after applying the transfer learning method. In addition, student learning effectiveness increased by 25% by implementing an improved learning migration framework. The study’s conclusion points out that the development and management of higher vocational education resources can be effectively optimized through the rational use of transfer learning theory, thus improving the quality and efficiency of teaching.