On the basis of analyzing the status of educational funds input and expenditure performance evaluation and conducting a questionnaire on a portion of university studentsin Tianjin，the authors point out that currently exists some problems in the use of education funds，such as lacking state funding and self-financing，unreasonable and seriously wasteful financial allocation between universities and colleges，unreasonable teacher-student ratio and use of personnel expenses，etc. The authors also suggest that the educational funds budget and management system shall be improved，evaluation mechanism of educational funds’ performance and sound educational funds tracking the effect mechanismshall be established，so as toraise the performance of education funds.