Atomically dispersed metal catalysts including single-atom catalysts (SACs) and dual-atom catalysts (DACs) are needed to be developed for the sluggish oxygen evolution reaction (OER) in the field of energy conversion and utilization. Modification of the coordinating environment of the active sites and changing the OER are effective strategies to improve the catalytic activity of SACs and DACs. In this work, in order to improve the OER activity, the coordination environment of the active sites in SACs and DACs is changed by doping B/O/P atoms and the P atom, respectively. The catalytic activity and stability of SACs Mn−N−C, DACs FeMn-N 6 −C, and DACs FeMn-N 7 −C in various coordination environments are studied by density functional theory. Calculation results suggest that the doping of heteroatoms in SACs Mn−N−C and DACs FeMn-N 7 −C can effectively enhance the catalytic activity. The unique double active sites of DACs can avoid the formation of OOH* that often occurs as the reaction rate-determining step in the traditional reaction pathway to change the reaction pathway and improve its OER catalytic activity. Moreover, DACs FeMn-N 6 −C with ultralow theoretical overpotential (0.14 V) are considered to be one of the compounds with excellent OER catalytic activity. The reaction pathway as well as the coordination regulation in the atomically dispersed metal catalysts can help to understand and design new OER electrocatalysts. Our study also provides new insights into the emerging new atomically dispersed metal catalysts for efficient energy electrocatalysis.