Heating and acceleration of electrons in solar impulsive hard X-ray (HXR) flares are studied according to the two-stage acceleration model developed by Zhang for solar 3Herich events. It is shown that electrostatic H-cyclotron waves can be excited at a parallel phase velocity less than about the electron thermal velocity and thus can significantly heat the electrons (up to 40 MK) through Landau resonance. The preheated electrons with velocities above a threshold are further accelerated to high energies in the flare-acceleration process. The flareproduced electron spectrum is obtained and shown to be thermal at low energies and power law at high energies. In the non-thermal energy range, the spectrum can be double power law if the spectral power index is energy dependent or related. The electron energy spectrum obtained by this study agrees quantitatively with the result derived from the Reuven Ramaty High Energy Solar Spectroscopic Imager (RHESSI) HXR observations in the flare of 2002 July 23. The total flux and energy flux of electrons accelerated in the solar flare also agree with the measurements.