The choice of ligation site of inferior mesenteric artery and vein in radical resection of rectal cancer still is crucial and full of controversy. It is also the key to determine whether the lymph node dissection is complete, whether the related nerves and vessels are injured after operation, whether the blood supply of the bowel and the anastomotic stoma are affected, and whether the quality of life of patients is guaranteed. Therefore, this article reviews the literature at home and abroad in recent years and summarizes the treatment of inferior mesenteric artery and vein ligation position, and elaborates the influence of different ligation sites on the oncological benefit and functional prognosis of patients, aiming to provide clinical reference for surgeons to solve such problems and achieve the best clinical effect.