People
Good resolutions are simply checks that men draw on a bank where they have no account.
— Oscar Wilde

Behind the line May contain spoilers.
Our reading
An editorial interpretation.
Here, promises to do better are compared to writing cheques on an account you never opened. They look official and feel satisfying to sign, but nothing backs them up. It's a dry joke about how easy it is to announce good intentions and how empty they can be.
Context reviewed