Budget Performance Management, as a new field in the modernization of China's governance capabilities in financial governance, is an important component in building a modern fiscal system in the new era. This paper takes the 2021 educational budget fund allocation results of secondary vocational schools in Z Province as a research sample to explore the mechanism of performance information in local government budget decision-making in China, and examines the extent to which different levels of government utilize performance information. The empirical results show: (1) The budget decision-making logic of performance information is consistent with the dialogue theory. That is, performance information can influence government budget decisions, but it is not the only source of information. (2) There is a clear heterogeneity in the use of performance information by different levels of government: compared to district and county governments, the provincial government's use of performance information is more in-depth. That is, the higher the level of government, the more it prefers to use performance information to address the information asymmetry problem in budget allocation, and to exert the reward and punishment function of performance budgeting; whereas grassroots governments are more inclined to balance and compensate for shortcomings, and the concept of performance budget decision-making has not been realized.