在新时期,为进一步加快农村税费改革后村级财务管理工作的有效性,对农民合法权益加以维护,实现农村经济的发展。其中“双代管”作为当前比较新颖的管理制度,在农村基层财务管理中得到应用,并提高了农村基层财务管理工作的创新发展。文章主要分析了“双代管”对农村基层财务管理所带来的影响,为日后基层农村财务管理带来理论保障。 In the new period, in order to further speed up the effectiveness of village-level financial management after the reform of rural taxes and fees, we should safeguard the legitimate rights and interests of peasants and realize the development of rural economy. Among them, “Double Agency Management”, as the current relatively new management system, has been applied in rural grass-roots financial management and has improved the innovation and development of rural grass-roots financial management. The article mainly analyzes the influence of “Double Agency ” on rural grass-roots financial management, which will provide theoretical guarantee for rural grass-roots financial management in the future.