The author of this article examines the value of the Dunhuang texts in terms of philology, phonology, lexicology, exegesis and textual criticism.

• 本文试从语言文字的角度讨论敦煌文献的价值:一、敦煌文献的文字学价值;二、敦煌文献的音韵学价值;三、敦煌文献的词汇训诂学价值;四、敦煌文献的校勘价值。