根據徐俊《敦煌詩集殘卷輯考》，敦煌寫本P.2973背面收有《諸雜書（詩）篇》，係為〈詠月詩〉六首。根據徐俊輯錄，發現所收之敦煌詩作，僅有此六首直白題為「詠月詩」。本研究係以敦煌寫本P.2973B〈詠月詩〉六首與前人相關研究為基礎，通過敦煌寫本〈詠月詩〉六首等相關內容，探析其意象與音韻，並藉由韻律風格，探討敦煌寫本〈詠月詩〉所反映的寫作風格，深入研討「詠月詩」研究之概況。此外，探析「詠月詩」研究之問題，試圖與《全唐詩》中「詠月詩」之間的作用與相互影響相扣，以了解敦煌寫本〈詠月詩〉之意義與價值。

According to Xu Jun's（徐俊）"Collection and Study of Dunhuang Poetry Fragments," （《敦煌詩集殘卷輯考》）Dunhuang Manuscript P.2973 verso contains a section titled "Zhū zá shū (shī) piān,"（《諸雜書（詩）篇》）specifically featuring six poems titled "Poem on the Moon."（詠月詩）Xu Jun's compilation reveals that among the Dunhuang poetic works, only these six are explicitly labeled as "Poem on the Moon." This study is based on previous research related to Dunhuang Manuscript P.2973B's "Poem on the Moon," investigating the imagery and phonology present in these six poems and other related content within the Dunhuang Manuscript. By examining the rhythmic style, the research aims to delve into the writing style reflected in Dunhuang Manuscript's "Poem on the Moon" and to provide an in-depth analysis of the overall landscape of the study of this poem. Furthermore, the study aims to analyze the issues surrounding the "Poem on the Moon" and attempts to connect its function and mutual influence with the "Poem on the Moon" found in the "Complete Collection of Tang Poetry." This endeavor seeks to comprehend the significance and value of Dunhuang Manuscript P.2973B's "Poem on the Moon."