CAJ | 학술논문

1927年，南京国民政府寻求关税自主，力求在烟草统税问题上有所突破时，上海英美烟厂爆发了罢工。在这次罢工中，党政各部门不只扮演调停者的角色，而是在给予罢工者以经济支持、代表他们与资方谈判的同时，还发动了一场声势浩大的全民抵货运动，使罢工坚持了110天之久。在罢工的过程中，反对英美烟公司“擅抗国税”成为最响亮的口号，工人的利益被置于次要地位。显然，政府的意图不过是要以罢工和抵货给公司施压，迫使其在烟草统税问题上妥协。罢工只是中国政府与英美烟公司政治博弈的工具而已。
1927년，남경국민정부심구관세자주，력구재연초통세문제상유소돌파시，상해영미연엄폭발료파공。재저차파공중，당정각부문불지분연조정자적각색，이시재급여파공자이경제지지、대표타문여자방담판적동시，환발동료일장성세호대적전민저화운동，사파공견지료110천지구。재파공적과정중，반대영미연공사“천항국세”성위최향량적구호，공인적이익피치우차요지위。현연，정부적의도불과시요이파공화저화급공사시압，박사기재연초통세문제상타협。파공지시중국정부여영미연공사정치박혁적공구이이。
In 1927,when the Nanjing national government was striving for tariff autonomy,a strike broke out in Shanghai American Tobacco Factory. During the strike, which lasted for 110 days, different departments of the Party and government not only played a role of mediator but also started a gigantic civil boycotting movement by offering the strikers financial support and bargaining with the capital. In the course of the strike,objecting Shanghai American Tobacco Factory who defied the national tax was the loudest slogan,yet the interest of the workers was put at a secondary position. Obviously,the govern- ment＇ intention was to put pressure on the company by strike and boycotting, which might force the company to compromise over their tax on tobacco. The strike was actually an instrument for political game between China government and the American Tobacco Factory.