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    根据材料并结合所学知识回答问题。（15分）

    材料 全面抗战爆发后，毛泽东代表中国共产党提出依据新三民主义的建国主张。他指出：共产党决不抛弃其社会主义与共产主义理想，他们将经过资产阶级民主革命阶段达到社会主义与共产主义阶段。共产党有自己的党纲与政纲，其党纲是社会主义与共产主义，这是与三民主义有区别的。但是，“共产主义是在革命发展的将来阶段实行的，共产主义者在现在阶段并不梦想实行共产主义，而是要实行历史规定的民族革命主义和民主革命主义”。因此，在现阶段共产主义与三民主义“是基本上没有冲突的”，“现在的任务，是在全国范围内恢复孙中山先生的三民主义的革命精神，据以定出一定的政纲和政策，并真正而不二心地、切实而不敷衍地、迅速而不推延地实行起来”。他呼吁国民党“放弃个人和小集团的私见，改变过去的老一套，立即实行符合于三民主义的革命纲领，彻底地与民更始”。

    ——据《毛泽东选集》

    （1）根据材料并结合所学知识，简要说明毛泽东提出依据新三民主义建国主张的历史背景。（7分）

    （2）根据材料并结合所学知识，评析毛泽东依据新三民主义提出的建国主张。（8分）

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