“湘案”是蒋桂战争的导火线。桂系头目李宗仁在事后否认与该案有关 ,目前史学界大都认可了这一说法。但从事件前后的有关史实来看 ,李宗仁其实是该案的主谋和策划者。 “Xiang case” is the fuse of Jiang’s war. Li Tsung-jen, head of the Gui Department, denied having anything to do with the case after the fact. At present, most scholars in history hold the view. However, from the historical facts before and after the incident, Li Tsung-jen is actually the mastermind and planner of the case.