Utilization efficiency of valuable instruments and equipment in universities has recently become an important research topic in higher education governance, attracting close attention from all sectors of society and universities themselves. A scientific and reasonable assessment and evaluation system plays a crucial role in effectively evaluating and improving the utilization efficiency of valuable instruments and equipment. Given the equivalent relationship between investment cost and utilization efficiency, this study aims to construct a dynamic evaluation standard system model based on equipment value, providing an operable quantitative framework for the performance governance of valuable instruments in universities.

The cost–benefit equivalence principle is applied to evaluate the utilization efficiency of valuable instruments and equipment, which means that the higher the equipment value, the greater the expected efficiency, and vice versa. On the basis of the statistical data of laboratory information from local universities, ten evaluation indicators are selected as specific research objects: unit price, operating hours, sample testing, trained personnel, teaching experiment projects, scientific research projects, social service projects, awards, patents, and papers. SPSS software is used to conduct correlation analysis on the evaluation indicators to identify their correlations. To evaluate indicators with large correlation coefficients, SPSS software is used to perform curve fitting, determining the intrinsic functional relationship between the relevant indicators. The CRITIC objective weighting method is applied to weight the evaluation indicators. An evaluation system is constructed, and its applicability and effectiveness in practical management scenarios are verified through empirical application.

SPSS software is used to analyze the correlations among the evaluation indicators, and nine relationships are selected: unit price and operating hours, social service projects and unit price, patents and papers, operating hours and papers, scientific research projects and social service projects, sample testing and operating hours, awards and unit price, trained personnel and awards, and teaching experiment projects and awards. The relationship models between the evaluation indicators are identified, and a dynamic assessment and evaluation system with equipment value as the core is constructed. On the basis of the statistical data of laboratory information from local universities, three universities are selected as sample cases for empirical analysis, and evaluation results are obtained for these universities. According to the evaluation results, the analysis is conducted from five aspects: the comprehensive scores of valuable instruments and equipment in the sample universities, significant differences in the comprehensive scores of valuable instruments and equipment in different price ranges, significant price threshold effects of valuable instruments and equipment, the advantages and disadvantages of internal evaluation indicators in universities, and differences in performance evaluation models for different types of valuable instruments and equipment.

The dynamic evaluation system for valuable instruments and equipment, which is based on the equipment value proposed in this paper, has practical application value, which is mainly reflected in deriving a mechanism for generating indicator benchmark values, promoting the matching of equipment value with efficiency, forming an automatic output mechanism for evaluation results, and facilitating universities in improving their open-sharing mechanisms. This evaluation system provides a useful reference for further improving the equipment performance assessment mechanism and enhancing the level of asset and equipment management in universities.