抗戰前十年的中國國民黨，是當時國內唯一合法政黨，國民政府的一切政策方針必須依循黨的綱領與國民黨黨義，在以黨治國理念之下，國民政府統治下的佛教，其境遇究竟如何？是本文研究的要旨。全文分別由：由黨來領導佛教、佛教界的配合行動、黨政對佛教的控制等方面進行論述，透過研究後發現，國民政府的宗教政策，是「以黨領政」，黨握有對宗（佛）教絕對控制的權力。在「以黨治國」風潮席捲之下，佛教界的僧侶與居士，紛紛接受黨的號召，甚至非常努力的用三民主義來談論佛法。在佛教與黨的關係中，除中國佛教會需聽命於黨外，屬於地方性的各佛教會，也得接受國民黨地方黨部的監督與控制，在訓政體制下，所有集會結社均受國民黨指導，以符合黨化原則，也因此發生不少地方黨部妨礙信仰自由、破壞佛寺、搗毀佛像、強占寺產等現象。總之，在中國國民黨一黨專政之下，為加強對佛教控制，「黨義」普遍凌駕「佛法」之上，除此之外，國民黨的勢力也滲透到社會各個層面。

Kuomintang (KMT) was the only legal political party in Republic of China in a decade before Second Sino-Japanese War started. Every policies made by the Nationalist Government must follow the guiding principle and the ideology of KMT party. The purpose of the study is to understand the circumstance of Buddhist communities under the rule by the Nationalist Government. The study separates into 3 categories: Buddhism ruled by KMT, KMT events cooperated with Buddhist communities, and KMT policies ruling Buddhism. The study discovered that religious policies of Nationalist Government were completely ruled by KMT. KMT had the totalitarian regime to control any religious groups in Republic of China including Buddhism. After the influence of KMT, monks and householders supported the ideology of KMT and even discussed Buddhism in relation to The Principals of People. Buddhist Association of the Republic of China was not the only Buddhist organization which was mandatory to follow the orders transmitted from KMT but also supervisions and controls were involved in other Buddhist organizations. Under the tutelage of KMT, the right to freedom of assembly and association were violated by KMT. In order to follow the ideology of the party, some branches of KMT violated the right to freedom of religion, destroyed temples or Buddhist statues, and took over valuable assets of temples. To conclude, the ideology of KMT manipulated the doctrine of Buddhism and also influenced any other parts of societies under the tutelage of KMT in a one-party-state Republic of China.