实行村级财务“双代管”后,村集体的账、款都在乡镇会计代理中心监管,村集体若想随时查询本村资产、债权债务等财务信息,多少有些不便。笔者建议村集体设置辅助账簿,一是便于对账,二是方便查询 After the implementation of village-level finance, the village collective accounts and funds are supervised by the township accounting centers. The village collectives may feel somewhat inconvenient if they want to keep track of the financial information such as assets, credits and debts of the village at any time. The author suggests that the village collective set up auxiliary books, one is easy to reconcile, the second is to facilitate inquiries