| In recent years, as the rapid reform and development of China's higher education, universities become more active in the market. Therefore the universities have to run the financial management in a more complicated situation. But for the reason of low-level management and institution, Chinese Universities and colleges always use their financial resources inefficiently. It becomes a really large obstacle of the development of China's higher education. Hence, it is necessary to study on following topics: how to evaluate financial performance scientifically, how to distribute and use resources rationally and efficiently, and how to improve the efficiency of universities' financial resources.Based on the analysis of the research on financial performance evaluation of the domestic and international universities, the author explains the guiding ideology of financial performance evaluation of the Chinese universities, argues the contents and establishment principles of the evaluation index system in the field. In this paper, a uniform, relatively comparable index system is established. And based on this index system, the author applied AHP to evaluate the universities, which directly belong to Chinese education Ministry, ranks and compares these indexes, and analyses the implementation level of aforementioned indexes. By case study, the validity of this university's financial performance evaluation system is verified.The author carries through the case study focus on a specifically university which directly under the Education Ministry, and point out its weakness of management of financial performance by comparing its financial performance indexes with other kindred universities. And then, the author dynamically analyzes the specifically university's financial data in the past 3 years, and show its' developed trends. In view of the actual situation of this university, a series of suggestions are given to solve the problems which are found from the evaluation and analysis.
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