为了能够推动村级债务研究的进一步发展，本文对过去10多年村级债务的理论与实证研究进行了系统梳理。文中就现有研究的若干主题进行了选择性评述，比如村级债务现状与特征、债务成因、化解方法等。此外，本文还回顾了债务的存废之争、债务影响与风险的研究方法取向等问题。本文认为现有村级债务研究大多只停留在现象描述层面，缺少对因果关系的深入探讨。本文提出，后续研究应在研究内容上进一步集中，在研究方法上进一步深化。

In order to deepen the development of village’s debt research, we make selective comments on the theoretical and empirical studies of debt in the last decade. In this paper, we introduce the status, the cause and the effects of the village’s debts. Especially, this paper emphatically discusses whether the debt is reasonable or not and how to solve this problem. However, these researches are limited to phenomenon description, and they lack studies on the causal relation. Finally, some opinions and suggestions are put forward that the future research should focus on the a certain aspect, and the method should be deepened.