不只办法和实施细则,意见、指示性通知的正文部分也会涉及制定措施方面的内容。笔者经过研究发现,它们在制定措施方面存在着写作的侧重点、措施的时效性、措施的发布形式等方面的差异。 Not only the measures and implementation details, comments, instruction body part of the notification will also involve the formulation of measures. After studying, the author found that there are some differences in formulating measures such as the focus of writing, the timeliness of measures and the form of releasing measures.