Surface integrity is crucial for the load-bearing capacity, transmission performance, and service life of gears. Finishing processes can effectively improve surface quality and are widely used in gear manufacturing processes to enhance surface integrity and improve the service performance of gears. Five precision machining tests of form grinding, vibratory finishing, barrel finishing, honing, and abrasive flow machining were conducted on spur gears. High-precision surface integrity characterization methods were used to analyze the surface integrity parameters of the finished gear surfaces, including surface roughness, surface microtopography, residual stress, texture aspect ratio, roughness peak curvature radius. The finishing processes uniformity and effectiveness of the tooth profile surface were also evaluated. By using the finished rough surfaces as inputs and considering the impact of thermal elasto hydrodynamic lubrication on the gear surface, a multi-field coupling contact analysis model encompassing solid, liquid, and thermal fields at the gear meshing interface was established. Lubrication performance parameters such as oil film pressure, oil film thickness, oil film temperature rise, and friction coefficient under various finishing surfaces were compared and analyzed. Experimental results indicate that barrel finishing can simultaneously improve various parameters, such as surface roughness, texture aspect ratio, and compressive residual stress. Finishing processes can effectively reduce surface roughness, improve lubrication performance and reduce the risk of scuffing failure. This approach provided an effective method for the comprehensive evaluation of the effects of various finishing processes. The developed program offers theoretical guidance and data support for the selection and optimization design of gear surface finishing processes.