▎ 摘　　要

Novel (B, N)-doped three-dimensional (3D) porous graphene-carbon nanotubes (CNTs) can be used as an excellent alkaline and acid tolerant electrocatalyst for both the oxygen reduction reaction (ORR) and the hydrogen evolution reaction (HER). Based on density functional theory, the H and O atoms' pre- and post-adsorption energy can effectively reduce the reaction energy barrier.