Performance evaluation of human resources management level is significant for improving the level of food enterprise and therefore the application of grey system theory on it should be studied in depth. Firstly, the difficulties of performance evaluation of human management level of food enterprise are discussed. Secondly, the basic theory of grey system theory is studied in depth, the corresponding mathematical model are analyzed in depth. Thirdly the performance evaluation index system of human management level of food enterprise is constructed and a food enterprise is used as example, the corresponding evaluation is carried out, results show that the grey system theory is an effective tool for evaluating the human resource management level for food enterprise.