敦煌文书多为卷轴式。北朝写本书法均带隶意，南朝及隋、唐、五代、宋写本则为楷书或草书。8世纪末，有木笔、苇笔书写的卷子。9世纪以后，出现经折装、册子本和木刻印本。
敦煌文物中有大量古代丝绸实物，敦煌文书中亦有与丝绸有关的很多记载，有待人们系统地整理研究。
Among Dunhuang relics exist large amounts of ancient silk goods, as well as numerous records on silk to be further studied.
敦煌寺院经济文书体现了唐五代时期的民间会计思想。
The economic documents of Dunhuang temples reflect the civil accounting thoughts during the period of Tang and Five Dynasties.
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