The undergraduate tutorial system is an important carrier for universities to carry out educational reform. The key to realizing its value lies in effective implementation. At present, the undergraduate tutorial system implemented in Chinese universities is facing difficulties such as unclear positioning, imbalanced teacher-student ratio, imperfect mechanisms for mutual selection and communication between teachers and students, and insufficient resources and policy support, resulting in futile implementation of the system. In order to put into effect the undergraduate tutorial system as a carrier to promote educational reform and improve the effectiveness of education, we should clarify the rights and responsibilities of the undergraduate tutorial system, establish a rational mutual selection mechanism and routine communication mechanism, construct innovative training models, improve the selection criteria for undergraduate mentors, set up positive reward mechanisms, negative supervision mechanisms, and systematic training mechanisms.