Abstract: Practice of “double escrow” of the village finance had been carried out for several years, and had achieved obvious effect, but there were also some problems. In order to further consolidate and promote the effect of “double escrow”, combining with the practical experience, this paper put forward specific and operable measures to solve these problems, i.e. strengthening the construction of management cadres, enhancing the professional level, establishing and perfecting management system, strengthening the supervision mechanism etc.