实施方案是党政机关、企事业单位日常工作中广泛使用的事务文书,属于工作计划的一种。如当前全党正在深入开展保持共产党员先进性教育活动,各个机关单位、党组织就要根据上级精神以及教育活动的内容和有关事项制定实施方案。所谓的实施方案是指对某项工作,从目标要求、工作内容、方式方法及工作步骤等做出全面、具体而又明确安排的计划类文书。它具有三个方面的特点:第一是广泛性。实施方案的应用很广泛,适用范围广。从适用的主体来看,既可以是各级的党政机关,也可以是企 Implementation plan is a widely used business document in the daily work of party and government organs, enterprises and institutions, and belongs to the work plan. As the entire party is currently carrying out education activities to maintain the advanced nature of party members, all organs and units and party organizations must formulate their implementation plans in accordance with the spirit of the higher authorities and the contents of education activities and other relevant issues. The so-called implementation of the program refers to a work, from the objectives and requirements, work content, methods and methods and work steps to make a comprehensive, specific and clear plan type instruments. It has three characteristics: The first is universal. The implementation of the program is widely used, a wide range of applications. From the perspective of the applicable subject, it can be both party and government organs at all levels and enterprises