预算的编制和执行是企业实施预算管理的两个基本环节,但在我国实践中许多企业只注重预算的编制,忽视预算的执行及其监控,在一定程度上造成预算流于形式而失去控制力。因此,重视预算执行环节,建立有效的预算动态监控体系,能确保预算管理目标的顺利完成并提高企业的经济效益。 The preparation and implementation of the budget are two basic steps in the implementation of the budget management. However, in practice, many enterprises only focus on the preparation of the budget, neglect the execution of the budget and its monitoring, which in a way causes the budget to lose its form and lose control . Therefore, attaching importance to budget execution and establishing an effective budget dynamic monitoring system can ensure the smooth completion of budget management objectives and increase the economic benefits of enterprises.