本研究探討虛實整合工業機械手臂學習模式於技職教育之成效，並與傳統學習模式做比較。因應智慧製造發展，傳統培訓受限於設備成本、場域與風險，難以提供充足訓練。為回應此需求，本研究結合虛擬實境（Virtual Reality, VR）與雙層次測驗（Two-Tier Test），建構基於體驗式學習模式的機械手臂之虛擬實境系統（Experiential Learning – Spherical Video-Based Virtual Reality, EL-SVVR），依Kolb體驗式學習（Experiential Learning, EL）循環設計，並以「基礎知識、程式設計、應用實作」三階段任務引導學習。研究對象為臺灣中部某科技大學工程相關科系三年級學生61名，分為實驗組與控制組，進行12週教學實驗，並以前後測、問卷與學習成就測驗蒐集資料。結果顯示，實驗組在學習成就、批判思考傾向與自我效能均顯著優於控制組，顯示沉浸式情境、即時回饋與模擬練習可提升操作熟練度與學習自信。整體而言，本研究驗證VR結合雙層次測驗於工程教育之可行性，並有助強化於課程設計與產業實作情境之連結，提升實作導向教學之應用潛力。

This study investigated the effectiveness of a virtual-physical integrated industrial robotic arm learning model in technical and vocational education and compared it with a traditional learning approach. With the rapid development of smart manufacturing, conventional training methods are constrained by high equipment costs, limited training environments, and operational safety risks, making it difficult to provide sufficient hands-on practice. To address these challenges, this study integrated virtual reality (VR) technology with a two-tier testing strategy to develop the EL-SVVR learning model. The model was designed based on Kolb’s experiential learning cycle and structured around a three-stage task framework, including foundational knowledge acquisition, programming practice, and application-oriented operation. The participants consisted of 61 third-year undergraduate students from engineering-related departments at a university of science and technology in central Taiwan. A quasi-experimental design was adopted, in which students were assigned to either an experimental group or a control group and engaged in a 12-week instructional intervention. Data were collected through pretests and posttests, questionnaires, and learning achievement assessments. The results revealed that students in the experimental group significantly outperformed those in the control group in terms of learning achievement, critical thinking disposition, and self-efficacy. These findings suggest that immersive learning contexts, immediate feedback mechanisms, and repeated simulation-based practice can effectively enhance operational proficiency and learning confidence. Overall, this study demonstrates the feasibility and educational value of integrating VR technology with two-tier testing in engineering education, contributing to the reduction of the gap between academic training and industry practice and enhancing students’ workplace competitiveness.