“意见”是党政机关用于对重要问题提出见解和处理办法的一种常用文种。《中国共产党机关公文处理条例》首次将“意见”列入公文种类,从而使“意见”成为我国法定公文文种之一。对于“意见”如何行文,《条例》上未作明确规定。笔者根据当前中央、省、市行文的格式和实践中的用法,对“意见”行文谈点肤浅看法。 “Opinions” is a commonly used language used by party and government organs to provide opinions and solutions to important issues. For the first time, the “Regulations on the Official Document Processing of the Communist Party of China” included “opinions” in the document types, so that “opinions” became one of the official documents in our country. For the “opinion” how to make the text, “Ordinance” did not make clear the provisions. According to the current central, provincial and municipal style of writing and practice of usage, the views on the “wording” superficial view.