Metal-free heteroatom-doped carbon catalysts can effectively eliminate the degradation and pollution problems caused by metal dissolution. However, single heteroatom doping often restricts the regulation of geometric and electronic structures for oxygen reduction reaction (ORR) electrocatalysts. Herein, a dual atomic doping engineering to optimize the electronic structure and local coordination environment of ionic liquid salt-derived graphene-like host material as an efficient metal-free electrocatalyst for ORR. The resultant PNG catalyst with a typical nanosheets morphology with a high specific surface area and unique hierarchical porous structure. Benefiting from the uniform doping of P, N heteroatoms, graphene-like structure, optimized electronic structure and coordination environment, thus-prepared PNG-2 exhibits outstanding ORR activity, which the onset potential and half-potential are negatively shifted by around 70 mV and 46 mV, respectively, as compared to the commercial Pt/C (20 wt.%) for ORR. Furthermore, the PNG-2 exhibits the higher diffusion limiting current density, superior long-term stability as well as excellent resistance to methanol oxidation than Pt/C. Experimental studies and density functional theory (DFT) calculations reveal that the enhanced chemisorption of oxygen species (*OOH, *O and *OH) onto the P and N sites of the PNG catalysts can effectively accelerate the charge transfer kinetics and promote a favorable ORR performance.