| Optimize the allocation of resources has been the theme of building a conservation-oriented society, optimal allocation of resources not only can reflected in the economy society but also can be reflected in education. At these years higher more and more scholar take attention with education resource efficiency. The optimal allocation of resources in higher education not only can improve the effectiveness of educational resources, but also can improve the quality of education. It has a very important significance to improve the competitive and sustainable development of higher education. Resources for higher education includes human resources, material resources and financial resources, this article mainly analyze the utilization of material resources of higher education in Anhui Province.According to the basic principles established model of index system, identified seven input index (FIX〠AREAã€COMPUTERã€MULTI〠VOICE〠ELEC〠BOOK), and three output index (PEOPLE〠MONEY〠PAPER). Evaluation model based on the characteristics of benefit assessment, that is, Multiple linear regression models. Collecting indicator data, using the method of multiple linear regression analysis, analyse the benefits of material resources invested in Anhui higher education, determine and test the model, draw three regression models. From these we can see that, PEOPLE with FIX〠COMPUTER〠MULTI〠ELEC〠BOOK showing a positive correlation, PEOPLE with AREAã€VOICE showing a negative relationship; MONEY with FIX〠AREA〠COMPUTER〠MULTI〠ELEC〠BOOK showing a positive correlation, MONEY with VOICE showing a negative relationship; PAPER with FIX〠COMPUTER〠MULTI〠ELEC〠BOOK showing a positive correlation, PAPER with AREA〠VOICE showing a negative relationship.Finally, according to the models and the basic principles of Improve the material resources effective in higher education, pointed out that from the input mechanism, management and resource sharing to improve efficiency. |