会计电算化是当前高职院校财务核算中主要采用的核算方式。本文通过对会计电算化建设中存在着如内控机制不健全、电算化档案保存不完善等问题进行分析,给以相关对策及建议,希望能对提高高职院校的会计电算化工作水平有所借鉴。 Accounting computerization is the accounting method used in the current financial accounting of higher vocational colleges. In this paper, the accounting computerization of the existence of such as the internal control mechanism is not perfect, computerized archives are not perfect preservation and other issues are analyzed, to give relevant countermeasures and suggestions, hoping to improve the accounting computerization of higher vocational colleges Learn from the level.