本文通过分析契丹小字碑铭中汉语借词的标音与宋元史籍中出现的对音汉字,得出结论:小字■是为表示汉语借词中非系字的声母*f-或音节*fu而创制,契丹语没有辅音f;■是在仐的基础上加两点创制而成,专门表示汉语借词中精母字声母*ts-。■用于表示汉语借词“仁”的声母;■出现在音节开头时往往表示汉语疑母字借词。 Through the analysis of the phonetic transcriptions of Chinese loanwords in the Khitan inscriptions and the dialectal Chinese characters that appear in the historical records of Song and Yuan Dynasties, this paper concludes that the small characters are created for the initial consonants * f- or syllable * The Khitan language has no consonant f; ■ is created on the basis of 仐 plus two points, specifically that Chinese loan words in the mother of the alphabet * ts-. ■ is used to represent the initials of the Chinese loan word “ren”; ■ appears at the beginning of a syllable and often represents the Chinese suspect word loan.