The synergistic achievement of heteroatom doping, defect engineering and appropriate structural design is efficient to adjust and boost the catalytic performance of catalysts yet challenging. Herein, phosphorus (P)-doped NiS2 hierarchical architectures with sulfur vacancies are synthesized via a Prussian-blue-analogue-sacrificed strategy followed by a phosphidation process. By modulation of P doping and sulfur vacancies, the optimal catalyst manifests outstanding electrocatalytic activities, affording low overpotentials of 73 mV at 10 mA cm-2 for hydrogen evolution reaction (HER), and 255 mV at 20 mA cm-2 for oxygen evolution reaction (OER), respectively. Density functional theory calculations certify that the P dopant not only serves as the new active sites, but also activates the electrochemical activity of neighboring Ni and S sites. Moreover, the synergistic effect of P-doping and sulfur vacancies further improve electrochemical activities of HER and OER by optimizing the adsorption free energy of hydrogen (Delta GH*) and oxygen-containing intermediates (OH*, O* and OOH*), respectively. This finding provides a directive strategy to achieve efficient non-noble metal catalysts for energy conversion and storage.