The system design and construction of“double tutor system”for professional degree postgraduate education is the prem- ise and foundation for the implementation of the system. The system design of“double tutorial system”has important theoretical and practical value for the optimization of the system environment,the innovation of the guidance mode and the improvement of the quality of personnel training of professional degree postgraduate education. The new institutionalism theory provides a new perspective and ana- lytical paradigm for the system design and construction of the“double tutorial system”of professional degree postgraduate education. The system design of“double tutorial system”should be closely centered on the three institutional elements of regulation,social norms and cultural - cognitive system in order to obtain the basis of“legitimacy”. The construction of“double tutorial system”should be based on the characteristics of institutional environment and the different needs of graduate education subjects to form a cultural - cogni- tive system of multi - subject identification through top - down mandatory change and bottom - up induced change,we can balance the relationship between the government,universities and enterprises,and formulate the norms and mechanisms for the implementation of the“double tutorial system”.