开头段：1. People’s opinions (about …) vary from person to person 因人而异. Some people say/think/believe …., while others don't think so. As far as I’m concerned,/in my opinion, /I think …2. Nowadays it’s widely accepted/believed that …, （描述现象） but in my opinion, …3. People hold different attitudes 态度 towards the problem, and I’m of the opinion that …中间段：1. There are several reasons for my opinion as follows.2. The reasons for my decision/choice can be listed as follows.3. First,/ To begin with, / For one thing, / In the first place, /First and foremost, …4. Secondly, / What’s more, / Furthermore, / In addition(也可用于第三点表述), / For another, /In the second place,5. Thirdly, / last but not least, / In the third place, /Above all, / Lastly, 结尾段：1. As a result, it’s not difficult to conclude推断/draw the conclusion 得出结论 that ….2. As is mentioned above, …/It’s mentioned above that …3. As an old saying goes 俗话说, every coin has its two sides. Although there are some advantages, ….(有不足). However, I still believe …The advantages outweigh the disadvantages.It brings more harm than good to us.。