First, improve the allocation standards of fixed assets in colleges and universities. The scientific allocation standard of fixed assets is the premise of performance evaluation of fixed assets budget. Relevant departments should perfect the allocation standard of fixed assets in colleges and universities. The second is to improve the performance evaluation index system of university fixed assets budget. The relevant departments shall formulate budget performance evaluation indicators that reflect the management level of fixed assets in colleges and universities, in particular the use of assets, the benefit of assets, and the idleness of assets, and improve depreciation management and specific output indicators, give Scientific and reasonable weight and score. Thirdly, the performance evaluation of fixed assets budget should be combined with the intelligent management platform of assets, especially the intelligent processing of the visual interface of the evaluation content, so as to enhance the comparability, vividness and scientificity of the evaluation content.