1941年新四軍事件爆發後，由於國民政府的斷絕援助與經濟封鎖，兼之日軍間間斷斷的攻擊，中共陜甘寧邊區政府陷入了嚴重的經濟財政危機。許多學者以為，唯一能使中共渡過此一難關的就是自給自足政策。其中如Mark Selden則認為，自給自足政策的實踐主要是依賴群眾與黨員的犧牲奉獻及精神力量達成。換言之，當時中共是藉由他們早在抗戰前江西蘇維埃時期所發明的群眾路線來解決困境。但是，共黨本身的文件卻指出，即使是陜甘寧邊區的官員也承認，除了糧食以外，該邊區並不能達到全面的自給自足。中共必須輸出食鹽以及其他多餘的產品以換回他們欠缺的必需品。其中，食鹽貿易是當時中共最先想到用來解決經濟困境的手段。即使在1942年中共開始發展鴉片貿易以後，食鹽貿易仍被相當重視。本文即欲探究陜甘寧邊區鹽業的發展與食鹽貿易的重要性，並擬進一步探究所謂「群眾路線」在陜甘寧邊區財政經濟發展「成就」中的局限性。 In studying the problem of economic development of the Shansi-Kansu-Ninghsia (Shaan-Gan-Ning) base area of the Chinese Communist Party (CCP), some scholars had argued that, the only way to solve economic and financial dilemma caused by the economic blockade by the Nationalist government and the attack of Japanese army was the self-reliance policy adopted by the CCP after the accident of New Forth Army accident broke out in 1941. The policy of self-reliance was, told by Mark Selden, approached mainly by dedication, voluntarism, and the human spirit. In a word, the CCP overcame the crisis through a mass line approach which they had devised during the soviet period (1927-1936). According the documents of the CCP their own, however, even the officials of the Shaan-Gan-Ning base area admitted that they could only afford sufficient food, not everything, themselves. Instead, the CCP had to exchange salt or something superfluous for necessaries they could not produce enough by their own. Since the salt trade was the first thing the communist leaders came to think as a way out, and still was took as a important option in handling the economic and financial problem only second to the opium trade after 1942. This article will examine the development of salt industry and the importance of salt trade in Shaan-Gan-Ning base area, and inquire the limit of mass line in the CCP’s achievement in developing the Shaan-Gan-Ning base area.