佛典文獻含有大量的不同層次的外來成分。識別這些外來成分,并且正確估價它們對漢語的影響,仍是當前中古漢語研究的重要內容。本文通過舉例的方式討論如下問題:(一)音譯詞的收錄,影響音譯詞書寫形式的因素,融入漢語的音譯詞的判斷;(二)意譯詞的準確釋義;(三)佛典詞語的隱含意義及其對漢語新詞形成的影響。 Buddhist documents contain a large number of different levels of foreign elements. Identifying these foreign components and correctly assessing their impact on Chinese are still the important contents of the study of Middle Ancient Chinese. This article discusses the following issues by way of example: (1) the transliteration of words, the factors that affect the transliteration of the written form of words, the integration of the transliteration of Chinese words; (2) the precise interpretation of the translated words; (3) the implication of the Buddhist words Significance and its impact on the formation of Chinese neologisms.