本文运用新史料 ,从新的角度多方面论述了周恩来对新四军发展的战略指导 ,即具体分析敌、我、友三方态势 ,纠正偏差 ,确定新四军的战略发展方向 ;密切观察战局变化 ,根据实际情况 ,阐发新四军游击战的战术原则 ;及时提出恰当的应对策略 ,既讲原则又讲灵活 ,反击破坏国共团结抗战的逆流。所有这些 ,对于新四军的发展壮大 ,均发挥了独特的重要作用 This article uses new historical materials to comprehensively discuss Zhou Enlai’s strategic guidance on the development of the New Fourth Army from a new perspective. Specifically, he analyzes the situation of the enemy, ourselves and our friends, rectifies the deviation, and determines the strategic direction of the New Fourth Army. He observes the changes in the war situation closely, and according to the actual situation, Elucidate the tactical principles of the New Fourth Army guerrilla warfare and promptly put forward appropriate countermeasures so as to ease the counter-current of the united war of resistance between the KMT and the CPC, both in terms of principle and flexibility. All these have played a unique and important role in the development and growth of the New Fourth Army