diff --git a/packages/components/menu/src/menu.ts b/packages/components/menu/src/menu.ts
index ac6ffe9e3b..9f011262f3 100644
--- a/packages/components/menu/src/menu.ts
+++ b/packages/components/menu/src/menu.ts
@@ -30,7 +30,7 @@ import { useMenuCssVar } from './use-menu-css-var'
 
 import type { MenuItemClicked, MenuProvider, SubMenuProvider } from './types'
 import type { NavigationFailure, Router } from 'vue-router'
-import type { ExtractPropTypes, VNode } from 'vue'
+import type { ExtractPropTypes, VNode, VNodeArrayChildren } from 'vue'
 import type { UseResizeObserverReturn } from '@vueuse/core'
 
 export const menuProps = buildProps({
@@ -358,11 +358,11 @@ export default defineComponent({
     }
 
     return () => {
-      let slot = slots.default?.() ?? []
+      let slot: VNodeArrayChildren = slots.default?.() ?? []
       const vShowMore: VNode[] = []
 
       if (props.mode === 'horizontal' && menu.value) {
-        const originalSlot = flattedChildren(slot)
+        const originalSlot = flattedChildren(slot) as VNodeArrayChildren
         const slotDefault =
           sliceIndex.value === -1
             ? originalSlot
diff --git a/packages/components/tabs/src/tabs.tsx b/packages/components/tabs/src/tabs.tsx
index 4582700e21..e23570734e 100644
--- a/packages/components/tabs/src/tabs.tsx
+++ b/packages/components/tabs/src/tabs.tsx
@@ -4,16 +4,15 @@ import {
   getCurrentInstance,
   nextTick,
   provide,
-  reactive,
   ref,
   renderSlot,
+  shallowReactive,
+  shallowRef,
   watch,
 } from 'vue'
 import {
   buildProps,
   definePropType,
-  flattedChildren,
-  getFirstValidNode,
   isNumber,
   isString,
   isUndefined,
@@ -24,10 +23,11 @@ import { Plus } from '@element-plus/icons-vue'
 import { tabsRootContextKey } from '@element-plus/tokens'
 import { useDeprecated, useNamespace } from '@element-plus/hooks'
 import TabNav from './tab-nav'
+import { getOrderedPanes } from './utils/pane'
 
 import type { TabNavInstance } from './tab-nav'
 import type { TabsPaneContext } from '@element-plus/tokens'
-import type { ExtractPropTypes, VNode, VNodeNormalizedChildren } from 'vue'
+import type { ExtractPropTypes } from 'vue'
 import type { Awaitable } from '@element-plus/utils'
 
 export type TabPanelName = string | number
@@ -79,6 +79,8 @@ export const tabsEmits = {
 }
 export type TabsEmits = typeof tabsEmits
 
+export type TabsPanes = Record<number, TabsPaneContext>
+
 export default defineComponent({
   name: 'ElTabs',
 
@@ -91,8 +93,8 @@ export default defineComponent({
     const ns = useNamespace('tabs')
 
     const nav$ = ref<TabNavInstance>()
-    const panes = reactive<Record<number, TabsPaneContext>>({})
-    const orderedPanes = ref<Array<TabsPaneContext>>([])
+    const panes = shallowReactive<TabsPanes>({})
+    const orderedPanes = shallowRef<TabsPaneContext[]>([])
     const currentName = ref<TabPanelName>(
       props.modelValue ?? props.activeName ?? '0'
     )
@@ -172,39 +174,15 @@ export default defineComponent({
       nav$.value?.scrollToActiveTab()
     })
 
-    // panes-order control
     {
-      const calcOrderedPanes = () => {
-        const tabContentChildren = getTabContentChildren()
-        orderedPanes.value = tabContentChildren.map(
-          (node) => panes[node.component.uid]
-        )
-      }
-
-      const getTabContentChildren = () => {
-        const node = vm.subTree
-        if (Array.isArray(node?.children)) {
-          const nodeTabContent = node.children.find((x) => {
-            return (x as VNode)?.props?.class === ns.e('content')
-          })
-          const validNodeTabContent = getFirstValidNode(
-            nodeTabContent as VNodeNormalizedChildren
-          )
-          const nodePanes = flattedChildren(
-            validNodeTabContent as VNodeNormalizedChildren
-          )
-          return nodePanes
-        }
-        return []
-      }
-
       const registerPane = (pane: TabsPaneContext) => {
         panes[pane.uid] = pane
-        calcOrderedPanes()
+        orderedPanes.value = getOrderedPanes(vm, panes)
       }
+
       const unregisterPane = (uid: number) => {
         delete panes[uid]
-        calcOrderedPanes()
+        orderedPanes.value = getOrderedPanes(vm, panes)
       }
 
       provide(tabsRootContextKey, {
diff --git a/packages/components/tabs/src/utils/pane.ts b/packages/components/tabs/src/utils/pane.ts
new file mode 100644
index 0000000000..b43b1a000d
--- /dev/null
+++ b/packages/components/tabs/src/utils/pane.ts
@@ -0,0 +1,20 @@
+import { flattedChildren, isVNode } from '@element-plus/utils'
+import type { ComponentInternalInstance, VNode } from 'vue'
+import type { TabsPanes } from '../tabs'
+
+export const getTabPanes = (vm: ComponentInternalInstance) => {
+  const nodes = flattedChildren(vm.subTree)
+  return nodes.filter(
+    (n): n is VNode =>
+      isVNode(n) && (n.type as any)?.name === 'ElTabPane' && !!n.component
+  )
+}
+
+export const getOrderedPanes = (
+  vm: ComponentInternalInstance,
+  panes: TabsPanes
+) => {
+  const nodes = getTabPanes(vm)
+  const uids = nodes.map((n) => n.component!.uid)
+  return uids.map((uid) => panes[uid]).filter((p) => !!p)
+}
diff --git a/packages/utils/vue/vnode.ts b/packages/utils/vue/vnode.ts
index 9c5f461814..8248934962 100644
--- a/packages/utils/vue/vnode.ts
+++ b/packages/utils/vue/vnode.ts
@@ -35,6 +35,12 @@ export enum PatchFlags {
   BAIL = -2,
 }
 
+export type VNodeChildAtom = Exclude<VNodeChild, Array<any>>
+export type RawSlots = Exclude<
+  VNodeNormalizedChildren,
+  Array<any> | null | string
+>
+
 export function isFragment(node: VNode): boolean
 export function isFragment(node: unknown): node is VNode
 export function isFragment(node: unknown): node is VNode {
@@ -138,11 +144,18 @@ export const ensureOnlyChild = (children: VNodeArrayChildren | undefined) => {
   return children[0]
 }
 
-export const flattedChildren = (children: VNodeNormalizedChildren) => {
+export type FlattenVNodes = Array<VNodeChildAtom | RawSlots>
+
+export const flattedChildren = (
+  children: FlattenVNodes | VNode | VNodeNormalizedChildren
+): FlattenVNodes => {
   const vNodes = isArray(children) ? children : [children]
-  const result: any[] = []
-  vNodes.forEach((child: any) => {
-    if (isArray(child.children)) {
+  const result: FlattenVNodes = []
+
+  vNodes.forEach((child) => {
+    if (isArray(child)) {
+      result.push(...flattedChildren(child))
+    } else if (isVNode(child) && isArray(child.children)) {
       result.push(...flattedChildren(child.children))
     } else {
       result.push(child)