Abstract: The report to the 20th National Congress of the Communist Party of China (CPC) points out that it is necessary to “carry forward the long line of inspiring principles for the Chinese Communists that originated with the great founding spirit of the Party” and “foster a new generation of young people to shoulder the mission of realizing national rejuvenation”. Colleges and universities undertake the fundamental task of fostering virtue through education and their theoretical study system is the basic mechanism for college teachers and students to study, inherit, and carry forward the long line of inspiring principles for the Chinese Communists. The effective implementation of the theoretical study system is of great theoretical and practical significance for colleges and universities to study and implement the spirit of the 20th National Congress of the CPC, carry forward the great founding spirit of the Party, and strengthen the theoretical guidance for teachers and students. Taking University B as an example, this paper adopts the methods of literature meta-analysis, induction and deduction, and questionnaire, etc., and divides the deviation in the implementation of the theoretical study system of colleges teachers and students into four categories: symbolic implementation, alternative implementation, mechanical implementation and resistant implementation. Based on the analysis of the causes, it proposes the corresponding countermeasures to correct the deviation in the implementation of the theoretical study system of colleges teachers and students, such as putting teachers and students first , focusing on the key factors, strengthening the coordination between the Party and the government, and the coordination across different levels.