The records of "She" in Dunhuang documents are important documents for the study of ancient social and economic documents. The first album of Dunhuang Shehuijingjiwenxian Zhenji Shilu (《敦煌社会经济文献真迹释録》)deals with the purpose of association, the nature of associations, officer of "She" and others. The association activities in Dunhuang area are mainly private "She" ,and their activities are mainly the funerals and mutual assistance of the people. The nature of the associations in Tang and Song dynasties is different from that of later generations. There are also great differences between Dunhuang social officials and later generations in Tang and Song dynasties.