“第二课堂成绩单”制度是高校贯彻“立德树人”根本任务、深化“三全育人”改革的关键实践创新，旨在系统破解知行脱节困境，赋能大学生高质量就业创业。本文基于近二十年的实践演进与学术梳理，聚焦该制度赋能就业创业的内在逻辑与转化机制，构建了“政策驱动－体系支撑－能力建构－符号转化”理论模型，揭示其内在转化逻辑：通过政策驱动过程筑牢大学生就业创业信念，依托课程项目体系、记录评价体系、数据体系、价值应用体系将实践参与转化为可迁移的核心就业竞争力；最终通过制度性信用凭证实现个体能力信号的有效传递，完成从校内育人成果到社会人力资本的价值转化。研究进一步指出，未来应针对Z世代数字化生存特点及AI技术重塑劳动力市场时代要求，“第二课堂成绩单”制度需继续优化以精准赋能就业创业。

The "Second Classroom Transcript" system is a key innovative practice for universities to fulfill the fundamental task of "moral education and talent cultivation" and deepen the reform of "whole-staff, whole-process, whole-environment education." It aims to systematically address the disconnect between knowledge and action, empowering college students for high-quality employment and entrepreneurship. Based on nearly two decades of practical evolution and academic review, this paper focuses on the underlying logic and transformation mechanisms of the system in enhancing employment and entrepreneurship. A theoretical model of "policy-driven–system support–capability building–symbolic transformation" is constructed to reveal its internal transformation logic: the system strengthens college students' beliefs in employment and entrepreneurship through policy-driven processes, transforms practical participation into transferable core employability through curriculum and project systems, recording and evaluation systems, data systems, and value application systems; and ultimately achieves effective transmission of individual capability signals through institutional credit credentials, completing the value transformation from on-campus educational outcomes to social human capital. The study further suggests that the "Second Classroom Transcript" system should be continuously optimized to precisely empower employment and entrepreneurship, taking into account the digital lifestyle characteristics of Generation Z and the requirements of the AI-driven labor market.