本文透過對敦煌寫卷〈破魔變〉的敘述結構、故事內容與抄寫字形等研究，探討其故事來源、編寫與抄寫年代，並由此可看出當時變文講唱的源流與傳播的模式。講唱者即便底本相同，也會依照不同的聽眾、場合而即興修改講唱內容，由此，同一故事可能有兩種以上的講唱版本。寫卷P.2187的版本比較接近傳播學的儀式模式，著重講者與聽者的內在滿足，而寫卷S.3491的版本娛樂性較強，接近傳播學的宣傳模式。寫卷S.3491只提供講唱者故事的底本，而寫卷P.2187則是一場講唱活動的全場紀錄。
Studying the narration structure, story contents and handwriting word shapes from Pò Mó biàn on Dunhuang manuscripts, we have researched the source of story and the age of writing and editing. Meanwhile, we have discovered the origin of Dunhuang buddhist narratives and the means of transmission which also show that the narrators usually revise spontaneously the contents according to the different audiences and places, even though they base on the same storytelling manuscripts. So we, therefore, found that a story may have two or more than two versions of telling manuscripts.
