Based on the survey of village-level debts in Fengtai District，Beijing，this report analyzes the scale，structure and causes of village-level debts as well as factors affecting the debt repayment ability of village-level organizations，and puts forward the following suggestions for resolving village-level debts and fending off future debt risks. （1）The measures for resolving debts should be determined according to the characteristics and causes of each type of debt，including finding out the exact amount of debts，determining historical debts and writing off part of debts. （2）A debt repayment plan should be prepared to reasonably arrange differentiated repayment methods for operating current liabilities，external loans with fixed repayment terms，liabilities that can be occupied for a long time，and debts from special superior-level sources. （3）Various creditor’s rights should be collected and it’s encouraged to offset debts with creditor’s rights. （4）It is necessary to actively cultivate new business forms to diversify sources of revenue，cut expenditure and enhance the repayment capability. In addition，suggestions are made on how to prevent increase in debts，including improving the debt management mechanism and the cash flow，and constructing the early warning system against debt risk，etc.