Abstract: General secretary Xi Jinping’s series of important discussions on education established the educational view of “who to train, how to train and for whom to train”, ethics of the fundamental task of “building people with morality”, and the system view of “nine persistence”, for ideological and political education of universities in the new era. Subject to the overall mapping of the international and domestic social situation, the university’s own supply and the individual acceptance of the educated and other comprehensive factors, the macro, middle and micro environments of the educatees constitute the specific situation of the ideological and political education in colleges and universities, it is necessary to use the concept of stratification and adopt the method of stratification to take the “four stratification” of subject (who), object (to whom), space (where) and text (what) as the realistic path to improve the actual effect of ideological and political education in colleges and universities in the new era.