本文探讨了在推行院科二级综合目标管理责任制过程中，开展政治思想工作的难点及其对策。认为：必须确立政治思想工作在综管制中的地位；必须充分发挥基层党组织的政治核心作用；必须明确政治思想工作的目标；必须有严格的政治思想工作考核制度；必须采取“实、稳、早、活”的政治思想工作方法。 This article explores the difficulties and countermeasures in carrying out the political ideological work in the implementation of the second-level comprehensive management responsibility system in the college. It is believed that we must establish the position of political and ideological work in comprehensive control; we must give full play to the political core role of grassroots party organizations; we must clarify the objectives of political and ideological work; we must have a strict political and ideological work evaluation system; we must take "real, steady, Early, living, political and ideological work methods.