Abstract: The traditional mode of funds allocation has the standard norm formulation unscientific, unreasonable, lack of elasticity and performance index adjustment mechanism, etc., which seriously limits the pace of scientific development in colleges and universities. Thus it is urgent to deepen the reform of university budget system, to promote the shift of management center of gravity, enlarge the autonomy of the two-level teaching unit, fully embody the main position of the two-level teaching unit, promote the harmonious development of the connotation, quality and characteristics of the university, and improve the overall running level and benefit of the university. In order to further arouse the enthusiasm of the two-level teaching unit to manage the financial affairs, realize the optimal allocation of university resources, and combine the comprehensive financial and practical development of colleges and universities, we put forward the zero mode of funds allocation. According to the two-level teaching unit to apply the scientific choice of performance adjustment factor weights, reasonable statistical performance quantitative indicators, the daily operation of the allocation formula will be designed for the university level two teaching unit.