敦煌变文的整理校勘,经过几代学者的不懈努力,取得了举世瞩目的辉煌成就,日臻完善。但由于整理者以对待作家作品的理念对待变文写卷,忽视了变文写卷文本的独特属性,因此现在的整理方式也不无可议之处。本文在探讨和确定其写卷的文本属性的基础上,对变文的整理问题略抒己见,以求正于大雅君子。学术界普遍认为,变文是用于转变的底本,很少有人对此观点做更为细致的考究。其实,就现在见之于敦煌写卷的变文而言,其文本性质是十分复杂的,并非这么简单的一个解释能够概括。 Dunhuang Variations collating collation, after several generations of scholars unremitting efforts, has made remarkable achievements in the world, and improving. However, because the arranger treats the writer’s work with the idea of ​​treating it, ignores the unique attributes of the text of the writer’s book, the present arrangement is not without any objections. On the basis of discussing and confirming the textual attributes of the written volume, this essay makes a brief comment on the collation of the variant texts, in order to find its way to the greatness gentleman. It is widely accepted by academics that Variations are the basis for change. Few people are more careful about this point of view. Actually, the textual nature of the verse now seen in the Dunhuang writings is quite complicated, and it is not that simple explanation that can be summed up.