With the deepening of the sub-financial management of colleges and universities, establishing a scientific evaluation system for the sub-financial management is not only a core part of management, but also an important symbol to measure the secondary of budget management and objective management. This paper establishes a two-level index system, which is the performance of budget funding, tuition collection, scientific research funds and financial management. The secondary index is the 21 evaluation index layer which reflects four aspects of the secondary sector performance. This paper classifies and compares the financial management performance of the secondary department of the college by means of quantitative indices, qualitative indices, single indices and multivariate indices.
