Graph anomaly detection (GAD), which aims to identify patterns that deviate significantly from normal nodes in attributed networks, is widely used in financial fraud, cybersecurity, and bioinformatics. The paradigms of jointly optimizing contrastive learning and reconstruction learning have shown significant potential in this field. However, when using GNNs as an encoder, it still faces the problem of over-smoothing, and it is difficult to effectively capture the fine-grain topology information of the graph. In this paper, we introduce an innovative approach: Dual Encoder Contrastive Learning with Augmented Views for Graph Anomaly Detection, named DECLARE. Specifically, the dual encoder integrates the strengths of GNNs and Graph Transformers to learn graph representation from multiple perspectives comprehensively. Although contrastive learning enhances the model's ability to learn discriminative features, it cannot directly identify anomalous patterns. To address this, the reconstruction module independently reconstructs graph structures and attributes, helping the model focus on learning the normal patterns of both structure and attributes. Through extensive experimental analysis, we demonstrate the superiority of DECLARE over the state-of-the-art baselines on six benchmark datasets.