皖南事变发生后,由于中共采取了“政治攻势、军事守势”的策略,使蒋介石陷入了舆论的强烈谴责之中,在政治上陷入了空前被动的局面;而中国共产党则取得了国共关系的主动权,日益成为坚持团结抗战的决定因素和领导力量。从对事变前后中共中央若干文件的分析与思考,可看出中共在事变前后所实施的正确策略和对形势的充分估计,是实现国共关系主动权转换的直接与根本原因。 After the occurrence of the Southern Anhui Incident, due to the CCP’s “political offensive and military defensive” strategy, Chiang Kai-shek plunged into a strong condemnation of public opinion and plunged into an unprecedented passive state of politics. The CPC, on the other hand, Initiative has increasingly become the determining factor and the leading force in adhering to the war of resistance against Japan. From the analysis and reflection on several documents of the CPC Central Committee around the incident, we can see that the correct tactics adopted by the CCP before and after the incident and the adequate estimation of the situation are the direct and fundamental reasons for the conversion of the initiative of the Kuomintang and Communist Party.