A partition calculation method (PCM) for calculating the diffraction efficiency of multilayer Fresnel zone plate with high aspect ratio is proposed. In contrast to the traditional theory, PCM designs and evaluates Fresnel zone plate (FZP) considering material pairs, all zone widths, thicknesses and X-ray energy more completely. The results obtained through PCM are validated by comparing them with the complex amplitude superposition theory and coupled wave theory numerical results. The PCM satisfies the requirements of the theoretical investigation of FZP with small outermost zone width (drN) and large thickness (t). Combining proper numerical analysis with the experimental conditions will present a great potential to break through the imaging performance of X-ray microscopy.