A two-layer dual strategy is proposed in this work to construct a new family of high-order finite volume element (FVE-2L) schemes that can avoid main common drawbacks of the existing high-order finite volume element (FVE) schemes. The
existing high-order FVE schemes are complicated to construct since the number of
the dual elements in each primary element used in their construction increases with
a rate $\mathcal{O}((k+1)^2
),$ where k is the order of the scheme. Moreover, all k-th-order FVE
schemes require a higher regularity $H^{k+2}$ than the approximation theory for the $L^2$ theory. Furthermore, all FVE schemes lose local conservation properties over boundary
dual elements when dealing with Dirichlet boundary conditions. The proposed FVE-2L schemes has a much simpler construction since they have a fixed number (four) of
dual elements in each primary element. They also reduce the regularity requirement
for the $L^2$ theory to $H^{k+1}$ and preserve the local conservation law on all dual elements
of the second dual layer for both flux and equation forms. Their stability and $H^1$ and $L^2$ convergence are proved. Numerical results are presented to illustrate the convergence
and conservation properties of the FVE-2L schemes. Moreover, the condition number
of the stiffness matrix of the FVE-2L schemes for the Laplacian operator is shown to
have the same growth rate as those for the existing FVE and finite element schemes.