In order to accurately evaluate the level of virtual maintenance training, a virtual maintenance assessment and evaluation model including 4 criteria and 36 indicators was established. Based on the matter-element analysis method, the analytic hierarchy process (AHP) and entropy weight method (EWM) were combined to determine the weight, and the virtual maintenance training level of the object to be evaluated was calculated through an example to verify the effectiveness of the model. The results show that the index weight determined by the combination weighting method is scientific and reasonable, which can avoid the absolute subjectivity and objectivity of weight determination; the matter-element analysis evaluation model provides a new evaluation method for virtual maintenance assessment research, and has reference value for the assessment design of virtual training system.