近年来，膜解剖理念被广泛应用于结直肠癌手术，该理念将器官切除、肿瘤根治、血管神经解剖及功能保护与“膜”相关联，显著促进了结直肠癌微创手术的进一步发展。然而，目前学界对膜解剖结构的定义、膜平面的建立及手术层面，尤其是直肠癌手术层面的选择，仍存在较大争议。本文对低位直肠癌手术相关筋膜，包括直肠固有筋膜、盆筋膜、Denonvilliers筋膜、Waldeyer筋膜及壁筋膜等概念及结构进行梳理，并结合筋膜解剖对直肠癌手术层面入路的原则进行探讨，以进一步规范和提高低位直肠癌微创手术治疗效果，达到“肿瘤根治”与“功能保护”兼顾的最佳结果。

In recent years，the concept of membrane anatomy has been widely applied in colorectal cancer surgery. The concept of "membrane" is associated with organ resection，radical tumor treatment，neurovascular anatomy and functional protection，which significantly promotes the further development of minimally invasive surgery for colorectal cancer. However，the definition of membrane structure，the establishment of membrane and surgical plane，especially for rectal cancer surgery，are still largely controversial.This study aims to investigate the concept and structure of low rectal cancer surgery related fascia，containing the fascia of low rectal cancer surgery，including proper fascia of rectum，pelvic fascia，Denonvilliers fascia，Waldeyer fascia and pelvicfascia，and discuss the principle of surgical plane for rectal cancer basing on fascia anatomy，to further standardize and improve the effect of minimally invasive surgery for low rectal cancer，and achieve the result of "radical tumor resection" and "function protection".