diff --git a/packages/hooks/use-attrs/index.ts b/packages/hooks/use-attrs/index.ts
index 0e561f73ce..2b86602517 100644
--- a/packages/hooks/use-attrs/index.ts
+++ b/packages/hooks/use-attrs/index.ts
@@ -1,5 +1,7 @@
-import { getCurrentInstance, reactive, shallowRef, watchEffect } from 'vue'
-import { entries } from '@element-plus/utils/util'
+import { getCurrentInstance, computed } from 'vue'
+import { warn } from '@element-plus/utils/error'
+
+import type { ComputedRef } from 'vue'
 
 interface Params {
   excludeListeners?: boolean
@@ -9,29 +11,26 @@ interface Params {
 const DEFAULT_EXCLUDE_KEYS = ['class', 'style']
 const LISTENER_PREFIX = /^on[A-Z]/
 
-export default (params: Params = {}) => {
+export default (params: Params = {}): ComputedRef<Record<string, unknown>> => {
   const { excludeListeners = false, excludeKeys = [] } = params
-  const instance = getCurrentInstance()
-  const attrs = shallowRef({})
   const allExcludeKeys = excludeKeys.concat(DEFAULT_EXCLUDE_KEYS)
 
-  // Since attrs are not reactive, make it reactive instead of doing in `onUpdated` hook for better performance
-  instance.attrs = reactive(instance.attrs)
+  const instance = getCurrentInstance()
+  if (!instance) {
+    warn(
+      'use-attrs',
+      'getCurrentInstance() returned null. useAttrs() must be called at the top of a setup function'
+    )
+    return computed(() => ({}))
+  }
 
-  watchEffect(() => {
-    const res = entries(instance.attrs).reduce((acm, [key, val]) => {
-      if (
-        !allExcludeKeys.includes(key) &&
-        !(excludeListeners && LISTENER_PREFIX.test(key))
-      ) {
-        acm[key] = val
-      }
-
-      return acm
-    }, {})
-
-    attrs.value = res
-  })
-
-  return attrs
+  return computed(() =>
+    Object.fromEntries(
+      Object.entries(instance.proxy?.$attrs).filter(
+        ([key]) =>
+          !allExcludeKeys.includes(key) &&
+          !(excludeListeners && LISTENER_PREFIX.test(key))
+      )
+    )
+  )
 }