本文拟以福建事变为例,着重阐述中国共产党在福建事变期间初步认识到下层统一战线要结合上层统一战线策略进行转变,以及在福建事变失败后对下层统一战线策略的转变有更加明确的认识,从而在抗日战争爆发后,推动了抗日民族统一战线的形成与发展,为抗日战争的全面胜利奠定了基础。 This article intends to take the case of Fujian Incident as an example. It mainly expounds that during the incident of Fujian, the Chinese Communist Party first realized that the lower united front should be changed in combination with the strategies of the upper united front. After the failure of the Fujian Incident, the Chinese Communist Party had a clearer understanding of the transformation of the strategy of lower united front. Thus, after the outbreak of the anti-Japanese war, the formation and development of the anti-Japanese national united front were promoted, laying the foundation for the all-round victory of the anti-Japanese war.