To replace high‐cost and non‐resistant platinum‐based electrocatalysts for oxygen reduction reaction (ORR), the development of low‐cost, durable and high‐efficiency nonprecious metal catalysts is urgently needed. Thereinto, metal‐free heteroatom‐doped carbon materials as one of the promising candidates are quite satisfying for its designability of material properties, remarkable electrocatalytic activity and unexceptionable durability. In this work, a novel and rational method by using multifunctional polymeric soft template: poly [cyclotriphosphazene‐co‐(4, 4’‐(hexafluoroisopropylidene) diphenol)] (PZAF) particles for synthesis PZAF@PANI composite which is further treated under high temperature for generating N, P co‐doped mesoporous carbons (NPMPCs) is utilized. The resultant NPMPCs exhibit a mesoporous structure with ultra large specific surface area (1465.091 m2 g−1) and total pore volume (1.068 cm3 g−1), which can optimize the ORR active sites derived from the N, P co‐doping. Based on these structural features, NPMPCs possess outstanding ORR activity, admirable durability and brilliant methanol tolerance, comparable or even better than that of commercial 20% Pt/C. The correlationship between the particular porous structure derived from the decomposition of PZAF particles and the nitrogen and phosphorus species in the carbon frameworks of the electrocatalysts with considerable catalytic activity are thoroughly investigated.