为了建设一支满足珠三角地区企业当前需求的各层次会计人才队伍,本文紧贴珠三角当前会计人才需求发展梯次,以广州华商职业学院会计专业人才培养为实例,偏重于研究高职会计人才培养与选拔的基层体系建设,对接各层次兼顾初中级、高级会计人才基层体系的搭建工作,以期解决发展、培养和选拔初中级会计人才和高级会计人才的现实需要。 In order to build a team of accountants at all levels to meet the current needs of enterprises in the Pearl River Delta region, this paper closely adheres to the current demand for accountants in the Pearl River Delta. Taking the training of accounting professionals in Guangzhou Huashang Vocational College as an example, And the selection of the grass-roots system construction, docking at all levels to take into account the junior and senior accountants in building the grassroots level system in order to solve the development, training and selection of junior high school accounting personnel and senior accountants practical needs.