T0 impelement the performance of evaluation of budget expenditures iS not only an objective need for alloca. ting the resources of the universities in the marketing economy,but also a necessary requirment for strengthing the effect of increasing the income and cutting down the expenditure,precluding inefficiacy or waste,improving the standard of financial management,and putting forward the sustainable development of all the educational undertaking.This paper, combining with the practice of universities.designes a practical and convenient index system for the performance of eva1. uation of budget expenditures at colleges and universities.It iS a creative attempt for allocating the educational resources and ireproving the efficiency of the USe of funds.