No, you shouldn't pop an abscess. But, as Grivusangel noted, people do it all the time. I'm guilty, too. I guess you just have to use some common sense if you're bent on doing it, or if you can't get to a doctor for some reason.
At the very least, use a sterile needle. Flame it in a lighter flame and wipe it with alcohol. Wipe the affected area with alcohol, too. Then, when you're done with the draining, flush it with peroxide or saline, and as noted, apply antibiotic ointment and a bandage. Having said that, if it doesn't go away in a day or two, bite the bullet and see a doctor. The last thing you want is blood poisoning from an abscess. That's a serious condition.