凡事预则立,不预则废。在年初制定周密的工作计划,建立健全各项规章制度及考核办法,是十分必要的,但这些只是工作的开始,关键要看是否付诸实施,是否达到预期的目的。现在有的单位做起计划,谈起打算,讲得头头是道;而年终检查的结果,却是计划完不成,开支又突破,管理出漏洞,考核无 Forewarned is forearmed, without prejudging the waste. It is very necessary to have a well-thought-out work plan and to establish and improve various rules and regulations and assessment methods at the beginning of the year. However, these are just the beginning of the work. The key point is whether the project is put into practice and whether it has achieved its intended purpose. At present, some units are planning to talk about their plans and speak rhetoric. The result of the year-end inspection is that they have failed to complete the plan, broken the expenses and managed loopholes.