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敦煌古藏文P.T.1288号写卷《大事纪年》中的sho tshigs一词在学术界有不同的解读,计有税务说、税站说、人名说、地名说等。本文在学界研究基础上,联系敦煌藏文文献的历史语境,对sho tshigs一词进行进一步的考释,认为sho tshigs尽管可能有税务、税站等意,但在敦煌藏文文献中sho tshigs一词与骰卜法规相关,新旧《唐书》与《大事纪年》同年提及“曷苏”为人名,故而在此写卷中sho tshigs应指称司此事物的特定之人,似为官职名。
Dunhuang ancient Tibetan P.T. 1288 write volume “Chronicle of events” sho tshigs in the academic community has a different interpretation, there are taxes that tax stations say, the name of the person, names and so on. Based on the study of academia and the history context of Dunhuang Tibetan literature, this article further examines the term sho tshigs. Although sho tshigs may have tax and tax station implications, Words and dictionaries are related to the rules of the dictation. The old and new Tang books and the Great Events are mentioned in the same year as the names of the people, and therefore the sho tshigs should refer to the specific person name.