Cr-Co-Mo-Ni high-hardness steel is widely used in critical mechanical transmission components. It has the difficult-to-cut characteristic because of its high hardness and high strength. In the cutting process, the machining cutting force is large, the tool is worn quickly, and the machining accuracy is poorly maintained. In view of the machining problems, this paper carried out a research on the electrochemical machining process of internal spline of high hardness gear steel. Firstly, a two-dimensional geometric model of electrochemical machining electric field simulation is established based on the structural characteristics of the internal spline electrochemical machining fixture. The electric field simulation analysis of internal spline electrochemical machining is carried out based on numerical analysis method. The influence law of electrolyte conductivity, processing voltage and cathode feed speed on electrochemical machining forming is studied. Meanwhile, a three-dimensional model of Electrochemical machining flow field simulation is established, and the flow field simulation analysis of internal spline Electrochemical machining is carried out. The influence law of electrolyte flow direction and electrolyte back pressure on the flow field distribution is explored. The platform of electrochemical machining system is set up. An experimental study on electrochemical machining of involute internal splines is carried out to further optimize the electrochemical machining process parameters. The test results showed that the electrolysis accuracy and efficiency of the 41-tooth involute spline workpiece are optimized when the electrolyte is 8% NaNO3, the back pressure of the electrolyte is 0.2 MPa, the feed speed is 1.8 mm/min, and the processing voltage is 16.0 V. The efficiency and accuracy of this proposed method can meet the actual processing needs. It has important application value for advanced machining technology of high-performance materials.