敦煌现存唐五代时期的碑铭共有46篇，其史料价值早已为学者们所认识．并有丰硕的研究成果问世，但其文学价值则一直没有得到应有的重视。在文献整理研究基本完成、文献基础确定之后．应当从文学本位出发，对其作进一彬的研究。《李君修慈悲佛龛碑》是敦煌碑铭文中的代表作，意境优美，结构谨严，句式整齐匀称，平仄相谐，用典恰当，具有很强的文学性和很高的审美价值。敦煌碑铭文学研究对于碑铭文学吏及赋体文学流变吏的研究有一定的价值，对于修订文学地图和当今赋雄文学创作也有一定的现实意义。%There is a total of 46 existing inscriptions of the Tang and Five Dynasties period in Dunhuang. Its historical value has long been of a great importance to scholars and a lot of research results have come out, but its literary value, however, has not been given due attention. In the completion of documentation arrangement and study, and after setting the basis for document, further studies should be carried out, based on the literariness itself. By taking ＂Gentleman Li＇s Building of the Merciful Stele of Shrines to Buddha ＂as an example, with the careful perusal of the text ,this paper analyzes its ＂literature significance＂ and ＂esthetic appreciation＂, and explores its significance in literary history of Dunhuang inscription and its practical significance of literary studies in Dunhuang inscriptions.
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