通过调查唐五代敦煌世俗文书中的音切与异文别字材料发现,7世纪初以后不管北方方言还是南方方言的语音材料中,端组和知组的分化都已经基本完成了,而泥娘合并则是普遍的语音特征。敦煌写本《文选音》《俗务要名林》中存在舌头音与舌上音混切,是属于抄写的缘故,不是古音的残留。 Through the investigation of the phonetic transcription and the different foreign materials in Dunhuang secular instruments of the Tang and Wu dynasties, it is found that in the phonetic materials of the northern dialect and the southern dialect after the early 7th century, the differentiation between the end group and the intellectual group has been basically completed. It is a universal voice feature. Dunhuang Manuscripts “Wenxuan Yin” “vulgar to the name of the forest” in the tongue and tongue there is mixing, is a transcription of the reason, not the remnants of ancient sound.