敦煌寫本曲子詞的發現，從其詞調、內容，及所呈現的時代特性，以作於「盛唐」者為多。然歷來學者對敦煌曲辭的研究，鮮有將民間詞與文人詞共同討論者。故擬以盛中唐文人詞為範圍，就其與敦煌民間詞在題材內容、文體風格、句式詞調、押韻用語等特點，作一比較。盛中唐時期文人詞多為單調小令之體，且句式整齊，在描寫的層面上，不夠廣大深入，以物寫情，表現出含蓄內斂的風格，於字裏行間，則多了一點文雅之美，少了一分俚俗之氣。敦煌民間詞在創作之初，並不拘限於固定的格式，對字數的增減、句式的變化較為自由，內容題材上較豐富多采，且不避俗字俗語，保存著甘肅一帶之西北方音，並以此叶韻。由敦煌民間詞與盛中唐文人詞之比較，體現了民間詞過渡至文人詞之軌跡，並奠定了敦煌民間詞在詞學史上的重要地位。

Dunhuang Manuscripts tunes Ci found, from the tone of the poem, content, and characteristics of the times presented, written in the ＂Peak-Tang Dynasty＂ period of the more. However, the ancient scholars of Dunhuang lyrics for research, the few folk Ci and literati Ci common discussion. So be prepared to peak and mid-Tang Dynasty literati Ci for range, on the characteristics of Dunhuang folk Ci in the theme content, style, sentence style and rhyming language, make a comparison. The literati poems in the mid-Tang period were mostly monotonous orders, the poems of the scholars in the Peak-Tang Dynasty and Middle Tang Dynasty are mostly monotonous short poems, tidy sentence, in the description of the level, not enough broad depth, to describe the emotion of the scene, showing subtle introverted style, in the text, then some more elegant beauty, less some vulgar smell. Dunhuang folk Ci at the beginning of creation, not limited to a fixed format, for the increase or decrease of the number of words, sentence changes are more free, the content theme is more rich and diverse, and not avoid vulgar language, save the northwestern voice of Gansu area and rhyme it based on it. The comparison between Dunhuang folk Ci and Peak-Tang Dynasty, Mid-Tang Dynasty literati Ci, reflects the folk Ci transition to the path of literary Ci, and laid the important position of Dunhuang folk Ci in the history of Ci study.