「水鬼與漁夫」是中國普遍流傳的一個類型故事，1930年鍾敬文先生在〈中國民間故事型式〉中已提出「水鬼與漁夫」型故事，艾伯華《中國民間故事類型》一書中此類型名稱為「漁夫和淹死鬼」。以往學者研究主要關注在其文本內容分析研究，有關此類故事流傳如此廣泛之因，以及水鬼可以成神的觀念在社會和文化結構中所代表的深層涵義較少論及。本文研究發現此型故事流傳所以普遍流傳，應和民間風俗信仰有密切的關聯，「水鬼可成神」和積德行善可得善報的民間信仰息息相關，其所呈現的社會文化深層涵義之探討。另一方面從水鬼可變成人間地方神祇，可以看出人民對地方神祇的一種寄託和願望投射，同時水鬼成神的過程是要經過人性試煉的，在損害己身利益和成全別人之中作選擇，最後跨越了凡俗而進入聖賢的境界。
＂The water ghost and fisherman＂ is a type of story wild-spreading over China. In 1930, Mr. Jin-Wen Zhong had pointed out this type of story in Archtypes of Chinese Folktales. Eberhard Wolfram had named this type of story ＂Fisherman and the drowned ghost＂ in his Typen Chinesischer Volksmärchen. In the past, scholars mainly put focus on the textual study of ＂The water ghost and fisherman;＂ the reason of its popularity has not been discussed much, neither dose the significance of the water ghost becoming the god in social and cultural structures. According to this study, it has been found out that the popularity of this story type must be closely related to folk customs and believes. ＂The Water ghost becoming the god＂ is closely linked to civil customs that people would be rewarded for doing good deeds. In addition, the water ghost becoming god shows people's wishful projection on local gods. The water ghost has to pass the trail of humanity by choosing to sacrifice himself to accomplish other's advantage. By doing this, the water ghost will transcend from mortality to divinity.
