Promoting the "double first-class" construction is the strategic task of building a powerful country of higher education and realizing the modernization of higher education. It is also the strategic engine of implementing innovation-driven strategy and achieving regional coordinated development in the western region. Confronted with the new judgment of the historical orientation and main contradictions of higher education in China, the "double-first-class" construction of universities in Western China is facing difficulties in orientation, resources and concepts. We must stick to the three tasks of talent training, discipline construction and teaching personnel. We must adhere to strategic thinking and carry out systematic planning with a higher starting point, all-round policy support and holistic development measures so as to comply with the principle of "10% deployment and 90% implementation", in order to fully promote the "double-first-class" construction.