The budget expenditure performance appraisal system of the colleges is important to carry out the controlling the college resources and improves the management of budget.In most of the models of the budget expenditure performance appraisal system of the colleges，analytic hierarchy process(AHP) always was used to establish the evaluation indicators and analysis the weight.But in the budget expenditure performance evaluation in colleges，in order to evaluate the actual status of the various indicators，it needed to carry on comparative analysis to the index standard and the actual value.By using the efficacy function，efficacy coefficient method could reasonably achieve the translation between the index standard and the actual value，and through the analysis score, the budget expenditure performance situation could be understood.