The sluggish kinetics of the oxygen reduction reaction (ORR) poses significant limitations to the widespread application of the ORR in advanced energy systems. Here, we present a composite catalyst consisting of Pt nanoparticles immobilized on 3D B, N-doped graphene oxide (Pt/GO-BCN). Through X-ray absorption fine structure spectroscopy and synchrotron radiation infrared spectroscopy analyses, we discovered that the codoping of B and N significantly regulates the electronic structure of graphene and enhances the interaction between Pt nanoparticles and the supports. The electronic state-optimized 3D support promotes the uniform distribution of Pt nanoparticles with small size, forming a low-resistance interfacial environment to accelerate the cleavage of the *OOH species during the reaction process. The ORR activity and selectivity of Pt/GO-BCN significantly surpass those of commercial Pt/C catalysts, and excellent durability under long-term operation is achieved. These results provide a new avenue for the design of advanced Pt-based catalysts.