WBS(work breakdown structure), as an important tool，has been widely used in project management. University students’ cultural and sports activities are consistent with the connotation of the projects. The author introduces the WBS method in university students cultural and sports activities. According to the principle of decomposition, process and method of WBS, we create a clear and comprehensive structure map of cultural and sports activities for university students, which enable the WBS chart to become easier operation, a clearer division of responsibilities. The work not only lowers costs and improves efficiency but also has a certain significance to improving the ideological and political education work methods.