for large enterprises, the fixed assets of enterprise are the material foundation for the development of enterprises. It is of important significance to do well the financial management of fixed assets. In China, many large enterprises are the manufacturing enterprises. The profit space of manufacturing enterprises is relatively low. In this case, it must strengthen the management level of enterprise fixed assets, improve the use efficiency of fixed assets, reduce production costs, so as to make the enterprises have a greater economic benefits. In this background, this paper has established the financial management scheme controlled by computer for the fixed assets of large enterprise, and has established the investment planning mathematical model of the double financial management of the fixed assets. Besides, it has made rational financial allocation of fixed assets for the large enterprises, which has obtained the financial management objective function of enterprises maximum benefits. Finally, the paper combines with the VB computer information software, it takes a large enterprise as an example to control the program for its financial investment, and obtains the optimal allocation model of fixed assets, which provides theoretical guidance for the study of financial management of large enterprises.