On the basis of defining the concept of rural highway project performance, the necessity of the project performance evaluation of rural highway is analyzed. According to the theories of government's public function, fiduciary responsibilities accountability and public finance, the relation between rural highway and public finance are made researches on. Furthermore,with the application of the demand level theory of Maslow, the interrelationship among objects of the rural highway project performance evaluation is made an analysis of, and on top of that, combined with SWOT analysis method, the demand and goal of rural highway project performance evaluation are put forward.