Exploration　of　competitive　electrocatalysts　to　replace　Pt-based　catalysts　for　oxygen　reduction　reaction　(ORR)　in　fuel　cells　is　one　of　the　most　promising　strategies　to　confront　the　energy　and　environmental　crises.　Herein,　we　highlighted　an　FeCo　alloy　catalyst　encapsulated　in　N-doped　graphitic　carbon　nanotubes　(FeCo@N-GCNT-FD)　as　a　highly　efficient　non-precious　electrocatalyst　for　the　ORR.　The　FeCo@N-GCNT-FD　catalyst　exhibits　a　positive　onset　(0.96　V　vs.　RHE)　and　half-wave　potential　(0.88　V　vs.　RHE)　as　well　as　5.6　times　the　specific　activity　of　commercial　Pt/C　at　0.70　V　in　alkaline　media.　The　excellent　catalytic　behavior　of　FeCo@N-GCNT-FD　is　attributed　to　the　structural　properties,　including　a　large　surface　area,　and　the　synergistic　effect　of　FeCo　alloy　and　N-GCNT,　which　guarantee　a　large　number　of　accessible　catalytic　sites　and　rapid　mass-transfer　kinetics.　Theoretical　calculations　further　confirm　that　the　strong　synergistic　and　electronic　effects,　especially　the　FeCo-NG　sites,　provide　a　favorable　local　coordination　environment　and　electronic　structure　and　a　lower　oxygen　absorbance　energy.　The　improvement　of　ORR　activity　and　durability　of　the　catalyst　by　the　synergistic　and　electronic　effects　between　the　metal　and　carbon　provides　a　versatile　approach　for　tuning　the　catalytic　performance　of　non-noble　electrocatalysts.