马德 先生在古 敦煌文化 研究论 著中认为 ：“都师”是敦煌工 匠技术级 别中的 一种， 与“都 料”、“都匠”为 同级。对 此种结论 ，本文不 与认同。 用众多的 晚唐 五代 宋初 时期 的敦 煌寺 院籍 帐类 文书 资料 对“都 师”一职 进行广泛 的考证与 阐述，最 后结论 是：“都师”不是“都料”、“都 匠”一 类的 技术 工匠 ，而 是寺 院中 负责 仓库储物的 保管和 僧众伙食 的管理者 ，一般由 当寺僧 徒或僧 官担 任，与 寺主 、僧官 三人 组成 仓库 管理 机构 ，每 间隔一年 或更长时 间轮换担 任，与“直 岁”的职 责相同 ，称谓并可 互用 In his treatise on the study of culture in ancient Dunhuang, Madame thinks: “All teachers” is one of the skill levels of Dunhuang artisans, which is the same as “All materials” and “All artisans”. To this kind of conclusion, this article does not agree with. With a large number of dynasties in the late Tang and Five Dynasties and early Song dynasties Dunhuang Buddhist temple class account information on the “division” post a wide range of textual research and elaboration, the final conclusion is: “all division” is not “all material”, “all” one Class technical craftsmen, but the monastery is responsible for the custody of warehouse storage and monks meals management, usually by the monks or monks served as monks, and the monks, monks, officials composed of three warehouse management agencies, every one year Or for a longer period of time, with the same duties and responsibilities of “straight age” and can be used interchangeably