The Guangyuan Guanyinyan Cliff Carvings, located at a strategic point along the Jinniu Ancient Road，are divided into the South Cliff and North Cliff with a total of 131 niches, serving as an important Buddhist site of the Tang Dynasty in northern Sichuan. Based on the latest archaeological survey, through an examination of the cliff face, the statues can be classified into six groups according to the stratigraphic relationships of niches, sculptural features, and 26 dated inscriptions. The carving process can be divided into three periods and five phases, from the Kaiyuan era to the late Tang Dynasty. Two peaks and two declines in the carving activity can be identified with a clear developmental sequence. The donors were mainly composed of non-local merchant groups, which confirms its deep connection with the Shu Roads and its distinct folk-commercial nature.