China's evaluation of undergraduate teaching work at institutions of higher education began in 1994 and has proceeded for thirteen years now. The evaluations have had a positive effect in such aspects as promoting teaching, reform, and administration and improving quality at institutions of higher education and have been widely acknowledged in society. At the same time, however, people have voiced opinions about the evaluation, among which are comments about the presence of fraud, deceit, formalism, and other relatively superficial issues in the course of the evaluation, as well as explorations into more deep-seated theoretical issues such as how evaluation relates to the essence of college and university education, teaching order, and autonomy. Superficial issues are easily resolved, but failure to resolve the more deep-seated issues will not only make it impossible to effectively explain why evaluation of teaching work at institutions of higher education are possible in theory, but will also be detrimental to the sustained and healthy development of evaluation work in practice.