In this study, a rigorously mathematical analysis was applied to the evaluation of learning accomplishment. We used the theory of fuzzy sets to explore the uncertainty of evaluation, and employed the three-phase fuzzy statistical method to analyze the test result. According to our results, the theory of fuzzy sets was able to more realistic handling of imprecision and uncertainty in the evaluation process due to human and behavior through process at work. We concluded that the theory of fuzzy sets would offer a useful approach in the evaluation of learning accomplishment.