以往文獻對於東西方關係議題的討論極多，但大多從正向影響的角度切入，對於關係可能引發的負向影響的極為缺乏，且缺乏適合採用的量表。此乃促成本研究發展「關係負債」量測工具之動機，希望能整合先前學者的研究成果來發展適合華人社會使用的關係負債量表，以衡量個人對特定目標對象的「關係負債」程度。
為達成此研究目的，本研究透過對於華人關係文獻的探討歸納出構成「關係負債」的四項重要構面：人情、互惠、回報與面子，並依據相關學者觀點提出這些構面的操作型定義來設計各構面的衡量問項；其次，採取徳菲法來確認初步量表的專家效度，刪去未獲共識的問項並參考專家小組成員的建議對問項進行修正。最後，對量表進行正式的實證考驗。研究結果支持「關係負債」量表達到可接受的信度與效度，在因素結構上亦具有相當程度的穩定性，並指出華人社會在「人情」與「互惠」上的不可分割性。
本研究提出「關係負債」概念能夠量化與實證的佐證，此將有助於學術上對於「關係負債」概念的建構與發展。以下歸納本研究重要結論：
一、在華人社會中，當關係個體在做人情的時候，同時也是在進行互惠的行為，證實了華人社會在「人情」與「互惠」上的不可分割性。
二、義務性「關係」法則(如人情、回報、面子、倫理之概念)的陳述，和西方的情感取向(如愛、熱情、親密)或態度取向(如滿意等)的衡量方式有所區別，更能突顯華人社會「關係負債」內涵的特殊性質。

Numerous researches that talk about the relationship between the eastern and western societies have been proposed from a positive rather than a negative point of view before. Since they always lack for a suitable scale for the Chinese society to adopt, it is valuable to develop a measuring tool called Guanxi debt scale by integrating the previous researches that fits the Chinese society for measuring the degree of the guanxi debt between the specific individuals.
Firstly, in order to meet our requirement, we summarize the research topics, definitions as well as the research methods of the Guanxi and conclude the four important dimensions: favor, mutual benefit, reciprocity and face. On the other hand, we provide an operational definition and indicator of the four dimensions for the design of questionnaire based on the previous researches. Secondly, the Delphi method is applied in the thesis to confirm the expert validity of the guanxi debt scale. We not only eliminate those non-consensus items, but also modify them by referencing the suggestions from the expert members. Finally, the guanxi debt scale is verified by the process of the empirical studies. The empirical studies satisfy the reliability and validity of the guanxi debt scale and show that the favors and mutual benefits are indivisible.
Our research proves that the concept of Guanxi debt can be quantized and questioned. Moreover, it helps the search of theoretical structure and development. The crucial conclusions are as below:
1. Our research shows that the favor and the mutual benefit are indivisible in the Chinese society. The mutual benefit occurs as people give somebody a favor.
2. Our research shows that the obligate guanxi rule in the Chinese society, such as favors, reciprocity, face and ethics, is different from the emotion-oriented or attitude-oriented Guanxi rule in the western society. It emphasizes the distinguishing characteristic of the guanxi debt in the eastern society.

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