Feng Youlan’s theory of Buddhism expresses the theme of immortality of God in two ways: expressing and concealing. He uses subjective and objective idealism to analyze the"individual mind"and"cosmic mind",and uses the method of"stopping view"to analyze the three stages of Buddhist"Geyi","Jiaomen"and"Zongmen".Dunhuang Philosophy is a new field of Chinese Philosophy and a new trend of Dunhuang Philosophy. Feng Youlan’s research on Buddhism and Dunhuang Philosophy takes Chinese Buddhism as the contact field, and takes Chinese Buddhist ideology and culture and its manifestation as the contact point. Therefore, Feng Youlan’s enlightenment on the study of Dunhuang Philosophy is mainly embodied in the following aspects: the philosophical study of Dunhuang Buddhist culture, as one of the research objects of Dunhuang Philosophy, should clarify its own ideological theme; and the philosophical study of Dunhuang Buddhist culture, as one of the research objects of Dunhuang Philosophy, can use"expressive annotation"As one of the research objects of Dunhuang philosophy, the study of Dunhuang Buddhist culture can be explained in three stages: Geyi,Jiaomen and Zongmen