晚唐五代宋初 ,土地私有化的步伐已大为加快 ,其标志之一便是土地拥有者之间可以自由地对换土地。由于敦煌归义军政权实行据地出税的政策 ,从自身的统治考虑 ,它也要千方百计地保护土地耕种者的利益 ,大中六年“官有处分 ,许博田地”就是这一政策的体现 ,其核心是“各取稳便” ,即让土地拥有者更方便地使用土地。这时期的土地已和百姓的屋舍、耕牛一样 ,完全成了私有财产 ,百姓可以自由买卖、对换。土地的自由对换 ,并非是毫无节制地随便对换 ,其中主要的一个环节便是“入官措案为定” ,即必须经过官府的登记备案 ,以便有效地征纳赋税 ,否则 ,也是不合法的。 In the late Tang, the Five Dynasties and the early Song Dynasty, the pace of privatization of land has been greatly accelerated. One of the hallmarks of this is that landowners can exchange land freely. Because of the policy of paying taxes according to the local government, the Guiyijun regime in Dunhuang, from its own dominance, must also try every possible means to protect the interests of land cultivators. It is the policy of “ Reflecting that the core of the system is ”taking stability from each other“, that is, allowing landowners to use the land more conveniently. The land in this period, like the houses and cattle of the people, has become completely private property, and the people are free to trade and trade. The free exchange of land is not unconscionable and casual exchange. One of the major links is the ”entry into the government for the settlement", that is, it must go through the government registration and filing so as to effectively levy taxes, otherwise illegal.