本文主要从唐墓发现概况、社会风气与丧葬变革、丧葬活动的运作与监管等三方面切入,回顾并评述了以往的相关研究,认为在新形势下唐墓营建过程、明器供应等考古学问题的深入探讨成为可能。从丧葬活动的运作与监管等方面入手,结合考古资料来考察不同地区、不同个案对丧葬规定的具体执行情况也将有助于重新审视以往研究的合理性及存在的问题。 This article mainly researches and comments on the general situation of the discovery of Tang Tombs, the changes of social ethos and funeral, the operation and supervision of funeral activities, reviews and comments on the previous relevant studies, and argues that in the new situation, the construction of Tang Tombs, In-depth discussion of the problem is possible. From the operation and supervision of funeral activities and other aspects, combined with archaeological data to examine different regions, different cases of the specific implementation of the funeral provisions will also help to re-examine the rationality of past studies and existing problems.