Abstract: As an important research scope in the field of ideological and political education, college students' concept of gain and loss is the concrete embodiment of their world outlook and outlook on life in terms of interests. As the main force to promote social progress, contemporary college students bear the arduous mission entrusted by the epoch. After multi-dimensionally discussing the problems existing in the concept of gain and loss in contemporary college students, the author analyzes the reasons for the wrong concept. Moreover, this paper puts forward the countermeasures in the cultivation of college students' concept of gain and loss from perspectives of social guidance, college students themselves, school education, family education and social practices to sweep the mind obstacles, guide the dialectical treatment of gain and loss, set up the correct world outlook on life and values.