根據(jù)材料并結合所學知識回答問題。（15分）

材料 全面抗戰(zhàn)爆發(fā)后，毛澤東代表中國共產黨提出依據(jù)新三民主義的建國主張。他指出：共產黨決不拋棄其社會主義與共產主義理想，他們將經過資產階級民主革命階段達到社會主義與共產主義階段。共產黨有自己的黨綱與政綱，其黨綱是社會主義與共產主義，這是與三民主義有區(qū)別的。但是，“共產主義是在革命發(fā)展的將來階段實行的，共產主義者在現(xiàn)在階段并不夢想實行共產主義，而是要實行歷史規(guī)定的民族革命主義和民主革命主義”。因此，在現(xiàn)階段共產主義與三民主義“是基本上沒有沖突的”，“現(xiàn)在的任務，是在全國范圍內恢復孫中山先生的三民主義的革命精神，據(jù)以定出一定的政綱和政策，并真正而不二心地、切實而不敷衍地、迅速而不推延地實行起來”。他呼吁國民黨“放棄個人和小集團的私見，改變過去的老一套，立即實行符合于三民主義的革命綱領，徹底地與民更始”。

——據(jù)《毛澤東選集》

（1）根據(jù)材料并結合所學知識，簡要說明毛澤東提出依據(jù)新三民主義建國主張的歷史背景。（7分）

（2）根據(jù)材料并結合所學知識，評析毛澤東依據(jù)新三民主義提出的建國主張。（8分）

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