中国共产党从抗日大局出发 ,经过艰苦的努力 ,终于实现了国共两党的第二次合作。在红军改编的过程中 ,中国共产党同国民党进行了有理有利有节的斗争 ,既坚持原则的坚定性 ,又注意策略的灵活性 ,没有因为红军改编、国共两党合作抗日而削弱以致脱离党对军队的绝对领导 ,从而保证了中国共产党对八路军、新四军等人民抗日武装的坚强领导 ,为坚持持久抗战 ,打败日本侵略者 ,夺取抗日民族解放战争的伟大胜利奠定了坚实的基础。 Starting from the overall situation of the Anti-Japanese War, the CPC has finally achieved the second cooperation between the two parties through the arduous efforts. During the process of the reorganization of the Red Army, the Chinese Communist Party and the Kuomintang carried out a struggle that was justified by favorable social conditions. They not only insisted on the principle’s firmness but also on their tactical flexibility. They did not weakened from the party’s opposition due to the Red Army’s adaptation and the cooperation between the Kuomintang and the Communist Party in resisting Japan The absolute leadership of the army thus ensured that the Chinese Communist Party’s strong leadership over the anti-Japanese armed forces of the Eighth Route Army and the New Fourth Army and other people has laid a solid foundation for upholding the long-lasting war of resistance, defeating the Japanese invaders and winning the great victory of the Anti-Japanese National Liberation War.