Carrying out a comprehensive evaluation of the resource allocation capacity of higher vocational education can play a guiding, diagnostic and motivational role in the development path of resource allocation and curriculum system of higher vocational education. Based on the public product theory and resource allocation theory, this paper adopts the principal component analysis method to establish the configuration optimization model and evaluation index system to quantitatively analyze the resource allocation capacity of higher vocational education in Fujian and Taiwan, and to promote the high-quality development of vocational education of e-commerce English. It is known from the study that this paper uses 6 secondary indicators and 22 tertiary indicators to represent the input and output efficiency. Taking the data of Fujian Province as the research object, the cumulative variance contribution rate of physical resource factor and digital resource factor is 83.35%, and the talent cultivation factor and regional service factor is 82.945%, which are the main components of input and output indicators. The average value of the allocation efficiency of vocational education resources in each region of Fujian Province: Minbei>Minnan>Minzhong>Mindong> Minwest. Based on this, this paper gives six paths for the development of ecommerce English curriculum system. Therefore, the findings of this paper can promote the balanced development of higher vocational education system.
