本文以《东方杂志》为视点,考察全面抗战以来国民政府惩治贪腐的情况。国民政府将惩治贪腐与抗战救国相结合,制定了严格的法令法规,下了肃清贪腐的最大决心,然而从中央到地方,贪腐依然层出不穷。国民政府之所以难以根除腐败,既有战争的原因,也有道德的、法律的、价值观以及缺乏监督和严格执法等原因。 This paper, based on Oriental Magazine, examines how the Kuomintang government punished corruption since the Anti-Japanese War. The government of the People’s Republic of China, combining corruption and corruption with the war with Japan, has formulated strict laws and regulations and made the utmost determination to eliminate corruption. However, from the central government to local governments, corruption continues to emerge one after another. The reason why the National Government is difficult to eradicate corruption, both the reasons for the war, but also moral, legal, values ​​and the lack of supervision and strict law enforcement and other reasons.