实施意见是法定公文“意见”的一种类型,指机关单位为贯彻落实上级有关文件精神,对某一时期的某项重要工作或重大活动阐明指导思想、明确目标任务、提出措施办法、作出具体安排,要求下级结合实际贯彻执行的公务文书。实施方案则是事务文书“方案”的一种,指机关单位为贯彻执行上级机关 The implementation opinion is a type of the official document “opinion”. It means that in order to implement the spirit of relevant documents at a higher level, the authority unit clarifies the guiding ideology for an important task or major event in a certain period of time, clarifies the objectives and tasks, proposes measures, Make concrete arrangements to require subordinates to implement the actual implementation of official documents. The implementation of the program is a transaction document “program ”, referring to the organs and units for the implementation of higher authorities