“历”是古代一种有关财务方面的文书,传世文献主要见于唐宋,之后逐渐湮没无闻。出土于莫高窟藏经洞的为数众多的敦煌历文,则使此类文书的真面目重现天日。敦煌历文多属吐蕃统治时期以及归义军统治时期,在政治、经济、文化、民俗、宗教、中外交往等方面都具有重要的史料价值,特别是语言方面,敦煌历文口语性强,方俗语词夹杂其中,是研究近代汉语的重要语料,在汉语词汇史研究方面价值极高。(本文原刊于《湖南社会科学》2013年12月) “Calendar ” is a kind of ancient financial instruments, handed down the literature mainly seen in the Tang and Song Dynasties, and gradually oblivion. The numerous Dunhuang calendar texts unearthed in the Cangjing Cave in the Mogao Grottoes make the true colors of such documents come to light. Dunhuang calendar mostly belongs to the period of Tubo rule and the rule of the Guiyijun army, which has important historical value in politics, economy, culture, folklore, religion and Sino-foreign relations, especially in the aspect of language. Among them, word inclusion is an important corpus for studying modern Chinese and has a high value in the study of Chinese word history. (This article was originally published in “Hunan Social Sciences” December 2013)