Against the background of research on the budgeting, implementation and performance evaluation of infrastructure construction projects in colleges and universities, we analyze and discuss the theoretical basis and specific initiatives to promote the efficiency of the use of modern financial funds for higher education in China from the perspective of public utility development management. Taking University H as a research case, we explore the implementation of budget performance management process in University H on the basis of understanding the budget management mode and relevant system regulations of University H through field research. Using the case study method to analyze the data related to the budgetary funds of the 11-building construction project of the university’s staff dormitory, it is found that the efficiency of the use of financial funds for the project is only 89.48%. It analyzes the problems existing in the implementation of budget performance management of the project and puts forward targeted countermeasures and suggestions, thus providing certain practical guidance and decisionmaking reference for the implementation of budget performance management in colleges and universities.
