The Kuomintang official history of the Second Sino-Japanese War deals with it in a sentence, without any credit to the communists.
Communist accounts, on the other hand, describe Pingxingguan as a typical example of Red guerrilla tactics, inspired by Mao Zedong's conceptualization of People's war.
Japanese losses were greatly exaggerated for propaganda purposes.
However, like the victory at the Battle of Taierzhuang, Pingxingguan was explained by Japan as Japanese officers succumbing to what they came to call "victory disease".

After a series of easy victories against their opponents, they failed to take elementary precautions.
Japanese commanders seldom repeated the operational blunders that had led to Pingxingguan.

Nonetheless, the battle gave the Chinese a major boost in morale and credence to the Communists in the eyes of the people.
The battle was constantly cited by CPC leaders as an example of their commitment to battling the Japanese occupation, even though Mao had opposed the battle, according to an account written by Lin Biao in Russia (where he was being treated for bullet wounds) and Lin had undertaken it on his own authority.
The Kuomintang official history of the Second Sino-Japanese War deals with it in a sentence, without any credit to the communists. Communist accounts, on the other hand, describe Pingxingguan as a typical example of Red guerrilla tactics, inspired by Mao Zedong's conceptualization of People's war. Japanese losses were greatly exaggerated for propaganda purposes. However, like the victory at the Battle of Taierzhuang, Pingxingguan was explained by Japan as Japanese officers succumbing to what they came to call "victory disease".
After a series of easy victories against their opponents, they failed to take elementary precautions. Japanese commanders seldom repeated the operational blunders that had led to Pingxingguan. 
Nonetheless, the battle gave the Chinese a major boost in morale and credence to the Communists in the eyes of the people. The battle was constantly cited by CPC leaders as an example of their commitment to battling the Japanese occupation, even though Mao had opposed the battle, according to an account written by Lin Biao in Russia (where he was being treated for bullet wounds) and Lin had undertaken it on his own authority.
Battle of Pingxingguan