本文共分三大部分。 第一部分论证1948年美国《援华法案》出笼的历史必然性。 通过战后美蒋关系的研究我认为《援华法案》是美国援蒋反共政策逐步发展的直接产物;是特定条件下美蒋双边关系和共同利益的物质体现;同时它也是一定形势下美国国内主要政治势力之间相互斗争。相互妥协的必然结果。 第二部分剖析了《援华法案》的实质，并阐述其执行情况。 《援华法案》本身所带有的不平等性暴露 了美国传统对外政策的侵略性和霸权主义性。该法案是解放战争时期美国向国民党集团提供全面援助的唯一立法，但其执行的速度远远赶不上国民党丧师失地和经济崩溃的速度;而且随着国民党溃败的加速，这种差距就越来越呈几何级式急剧扩大。 第三部分分析《援华法案》的影响及其对国民党政权所起的作用。 《援华法案》虽然刺激了国民党集团这具僵死的躯体，对国统区的经济起到了微弱的作用，但终究不可能使之起死回生;国民党集团里矛盾重重，也更加制约了《援华法案》 的实际作用。相对于中共来说，国民党所缺的并不是金钱和枪炮，而是正义和民心，这正是美援所无法提供的，所以说《 援华法案》是阻挡不了历史的车轮的。

The Present paper contains three parts． The lst part primarily deals with the historic inevitability of the approva1 of the US Sino-AidAct The detailed study of Sino-American relation efter Anti-Japanese War proves the A itself is the direct produotion of up growth of American policy -support Chiang Kai -Sｈek against Chinose Communist Partｙ,real representative of Sino- American bilateral tie and common interests in speciric case． anecessarily re sult of conf1ict and compromise of different political foroe Sin America in a cartain situation as Woll． An attempt is made to show the nature in tarms of the contents and enforcement of the 2nd part. It's the one and only for US in support of Kuomingtang b1oc with all - over aid during the Chinese Liberation Campaign. the rato in enforcement,however, is far from that of Kuomingtang's defeat in militarg and collapse in economy. The gap becomes dramatically big later. The unequality of the Act reveals the aggressive nature and hegem oni sm characteristic of US long-seated foreign policy. The 3rd part analyses the influence and impact on the Kuomingtang's Goverment. The Act,to some extent helped Kuomingtang group's survival, promoled economic development in Kuomingtang controlled areas a bit. After all it can't effect a miraculous cure. Meny a conflict within Kuomingtang limited it's function. All in all，what the Kuomingtang Iacks, comparing with CCP， is not the money and munitions, but the righteousness and popular supports Which US aias can't offer virtually. In conclusi on the Sino - Aid Act can't stop the logical progress of history。