With regard to the nature and function of folk towns in Tang and Five Dynasties, previous academic research mainly focused on practical aspects such as funeral mutual assistance, pursuit of evil and good fortune. The research is based on the Dunhuang documents collected by Britain, France and China, but the Dunhuang social towns collected by Russia are not involved. Dunhuang Ⅱ X11038 in Russia and Tibet contains three documents, namely, articles of association, membership status and judgment of the Ministry of Social Affairs. It not only shows that the commune is a contractual organization, but also highlights its important functions and roles in education and cultivating people. The guiding ideology of its education is feudal ethics, which emphasizes the respect and inferiority of etiquette, puts etiquette first, and then pursues auspiciousness and funeral mutual assistance.