Currently, the performance evaluation have already become the important means of investigation employee's performance, performance evaluation could contribute to the realization of a business' target, exaltation of business performance and improvement of employees' behavior, promotion of ability. Teaching resource performance evaluation in colleges also becomes research of current education focus. The focus in question is how to scientifically and reasonably evaluate the teaching resource performance evaluation in colleges, especially the qualified teachers. Through the application of rough set theory (RST) of this paper to determine the index weight, and also applied the multiple matter elements analysis of the Extenics. With the integration of rough set theory and multiple matter elements analysis used in the evaluation of teaching resources performance in colleges was the innovation of this paper. With the scientifically evaluation, also provide a new evaluation method to the teaching resource performance evaluation.