在资源有限的情况下，高校美育如何将审美感知、创意表达与价值内化的环节加以贯通，是美育浸润行动落地所面临的关键问题。本研究以兰州财经大学与敦煌风当代艺术馆共建的美育实践基地为案例，通过行动研究与深度案例分析，运用“文化体验-数字创作-劳动实践”三阶递进的实践模型，尝试低成本运作机制。该模型依赖资源整合-数字赋能-成果内化机制，通过“感知-表达-创造”的贯通，可有效促成审美经验从激活到转化再到内化的完整循环。实践证明，馆校合作不仅是资源获取渠道，也是育人模式创新的平台。本研究的实践模式对资源有限的中西部地区高校具有直接的参考价值。

Under resource-constrained conditions, how to integrate aesthetic perception, creative expression, and value internalization in university aesthetic education remains a critical challenge for implementing the "Aesthetic Education Infiltration" initiative. This study takes the aesthetic education practice base jointly established by Lanzhou University of Finance and Economics and Dunhuang Feng Contemporary Art Gallery as a case example. Through action research and in-depth case analysis, it employs a three-stage progressive practice model—"cultural experience, digital creation, and labor practice"—and explores a low-cost operational mechanism. Relying on the "resource integration, digital empowerment, and outcome internalization" framework, and through the coherent process of "perception-expression-creation," this model effectively facilitates a complete cycle of aesthetic experience from activation to transformation and finally to internalization. Museum-university collaboration not only serves as a channel for resource acquisition but also as a platform for innovating educational models. The practical model of this study offers direct reference value for universities in resource-limited central and western regions of China.