急！！！在存储过程使用事务回滚为什么不行啊？

Question

if object_id('insertAllRecord') is not null
    drop procedure insertAllRecord
go
create procedure insertAllRecord
     @UserName varchar(20),
     @Sex varchar(2),
     @Class varchar(20),
     @old int
as
  
     declare @NO int,@SystemTime DateTime
      select @NO=(select Max(学号) from student)
      select @NO=@NO+1
      select @SystemTime=GetDate()
 
       begin transaction insertRecord
              insert into student (姓名,性别,班级,年龄) values(@UserName,@Sex,@Class,@old)  
               if @@rowcount=0
begin 
                             rollback work
                             return
                         end 
              insert into homework (学号,提交日期) values(@NO,@SystemTime)
   if @@rowcount=0
begin                        
                             rollback work
                             return
                         end 
              insert into testProc values(@NO)
              if @@error<>0
begin            
                             rollback work
                             return
                         end 
      commit transaction insertRecord
go

Answer 1

该存储过程主要目的是：
    在三个表（student,homework,testProc）中插入三条记录，如果其中一条插入出现问题，则回滚事务。请各位帮忙！

Answer 2

if object_id('insertAllRecord') is not null
    drop procedure insertAllRecord
go
create procedure insertAllRecord
     @UserName varchar(20),
     @Sex varchar(2),
     @Class varchar(20),
     @old int
as
  
     declare @NO int,@SystemTime DateTime
      select @NO=(select Max(学号) from student)
      select @NO=@NO+1
      select @SystemTime=GetDate()
 set xact_abort on          --******** 加一句,这样出错时会自动回滚,因为你前面的插入都没有做错误处理,其他好像没有什么问题
       begin transaction insertRecord
              insert into student (姓名,性别,班级,年龄) values(@UserName,@Sex,@Class,@old)  
               if @@rowcount=0
begin 
                             rollback work
                             return
                         end 
              insert into homework (学号,提交日期) values(@NO,@SystemTime)
   if @@rowcount=0
begin                        
                             rollback work
                             return
                         end 
              insert into testProc values(@NO)
              if @@error<>0
begin            
                             rollback work
                             return
                         end 
      commit transaction insertRecord
go