提　　要 一、在「國共」分合歷史中，對日抗戰前後的衝突、妥協、再衝突的過程，不僅轉折 的時間短、變化的幅度大，使抗戰期間國共妥協與衝突的歷史，成為「國共關係 史」研究的核心。 二、民國26年「七七事變」後，國民政府納編中共參與抗戰，然由於毛澤東等中共領 導人堅持「獨立自主」，並在敵後地區擴張實力；國民政府為統一政令、軍令， 國共雙方由妥協合作轉變為摩擦衝突。 三、由於國共摩擦衝突層出不窮，國民政府遂於民國29年7月，擬制「中央提示案」， 要求中共全部到黃河以北地區，其中「新四軍」除未遵令前往外，並襲擊國軍部 隊，第三戰區司令官顧祝同乃下令將叛軍降服解散、取消該軍番號。「新四軍事 件」（中共稱「皖南事變」）後，中共刻意製造國內外輿論壓力，國民政府卻只 能低調回應，而中共則從軍事實力擴充，朝外交影響力發展。 四、中共是以共產革命的觀點看待抗日戰爭，強調的是階級利益；而國民黨雖曾力圖 制壓中共坐大，但身為執政黨終究必須承擔民族存亡歷史責任。

Abstract 1. In the history of KMT and Communist, the compromise, conflict and controversy of the war against Japan, and the process of conflict make change a short time, but the magnitude of change is huge. It makes compromise and conflict between KMT and Communist become the core study of the history in KMT and Communist. 2. The year of 1937, the KMT government made the Communist involving the war, then as Mao Ze-dong and other Communist leaders insist on "independence", For unified national government decree and military orders, the KMT and Communist turned compromise into conflict. 3. As endless conflict between KMT and Communist, the KMT government drew the "central prompt case" in July 1940, asking all Communist moved to the north of the Yellow River,but "the New Fourth Army" did not obey the order , and attacked the KMT troop, the commander Gu zhu Tong ordered the dissolution of the rebels and put the military into designation. After "the New Fourth Army event", the CPC deliberately created by public opinion at domestics and abroad, the national government has only a little response, and the PRC expanded military power, diplomatic influence into further development. 4. The Communist treated the Sino-Japanese War by communism revolution, emphasizing the Class interests, though the KMT trying to pressure the Communist, but ultimately the ruling party have to bear the historical responsibility of national survival.