To strengthen and improve the ideological and political education, the first step and key link is to scientifically do planning, reasonably formulate the objectives, level and content at different stages of ideological and political education. The ideological and political education objective level focus on ideological and political education in universities, especially on the defects and errors analysis of the establishment of the goal, the implementation of ideological and political education process and the reached consequences. Based on these, this paper analyses the reasons, seeking countermeasures for the level distinguish of ideological and political education.%巩固和完善高校思想政治教育，首要步骤和关键程序之一便是要科学规划、合理制定高校思想政治教育在不同阶段的目标、层次以及内容。目标层次性的高校思想政治教育着眼现今高校思想政治教育中尤其是思想政治教育目标的设立、实施过程、达成后果中所存有的缺陷与误区分析，并以此为基点进行原因分析，为思想政治教育目标的层次区分寻求对策。
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