“3+证书”招生模式让许多中职会计专业的学生进入高职院校接受更高层次的教育,但是在中高职衔接过程中存在许多问题,特别是课程衔接问题。本文主要针对广东省“3+证书”招生会计专业现状进行调查,以会计专业课程衔接为出发点,探讨并解决问题,从而实现不同层次与阶段的会计职业教育的有机结合。 “3 + Certificate ” Enrollment Mode Many secondary accounting students enter higher vocational colleges to receive a higher level of education, but there are many problems in the process of joining higher vocational colleges, especially the problem of curriculum convergence. This paper mainly investigates the status quo of “3 + Certificate” admissions accounting profession in Guangdong Province. Starting from the convergence of accounting major courses, this paper discusses and solves the problems so as to realize the organic integration of accounting occupation education at different levels and stages.