高等职业院校会计档案是学校在教学管理、科技研究、行政管理等一系列经济活动过程中所产生的历史记录,也是高等职业院校经济活动的物质载体。就当前高等职业院校会计档案管理中存在的一些问题,详细分析问题产生的原因,并提出了如何完善高等职业院校会计档案管理,提升会计档案管理水平。 The accounting records of higher vocational colleges are the historical records produced by the school in a series of economic activities such as teaching management, scientific research and administration, and are also the material carriers of the economic activities of higher vocational colleges. This paper analyzes some problems existing in the management of accounting files in higher vocational colleges in detail, analyzes the causes of the problems in detail, and proposes how to improve the management of accounting files in higher vocational colleges and improve the management of accounting files.