“虚功实做”一词，常见于媒体和会议、文件，多是论及宣传思想工作的，类似的表述还有“虚事真抓”、“虚中求实”、“化虚为实”及“软件硬抓”等。笔者长期从事企业宣传思想工作，对它的虚实问题，曾困惑并思索过。如今见到“虚功实做”一类新词，很是兴奋，以为深中肯綮， The term “virtual reality work” is commonly found in the media, conferences, and documents. Mostly, it refers to the propaganda and ideological work. Similar expressions include “foolishness”, “virtual reality” and “virtual reality” And “software catch” and so on. The author has long been engaged in corporate propaganda and ideological work, its actual situation, have been puzzled and pondered over. It is very exciting to see a new class of words like “virtual work done” now,