At present, with the development of our country's economics, the strategic and annual plan for universities and departments are in constant change and adjustment, and the conditions of comprehensive budget reform of total and trans-department performance is not mature. Therefore, based on the budget and performance evaluation as a breakthrough point, annual project plans and performance objectives should be improved, and major project budget editing should be strengthened, to solve some key problems of performance budget in project budget application. Thus it will be helpful to improve the budget management system and efficiency in the use of funds, strengthen performance concept, and ultimately achieve the goal of development planning of colleges and universities.