随着国库管理制度改革的不断深化，预算执行动态监控体系作为新型的财政监督方式，已成为公共财政建设的重要组成部分，是现代预算管理和国库管理动态化、透明化的必然要求。预算执行动态监控体系以先进的信息技术为支撑对资金的使用进行全过程实时监控，具备传统侧重事后检查的监督方式不可比拟的优势。通过全方位完善预算执行动态监控体系建设，能够有效预防和遏制违规使用财政资金的行为，保障财政资金安全，严肃财经纪律、推动财经政策落实到位。经过十多年的探索，各地区已经初步建立起了预算执行动态监控机制，但是由于种种原因区县一级的动态监控体系建设明显滞后；而区县财政作为财政监督的最终端，直接监控基层预算单位的具体经济行为，处于预算执行动态监控体系的关键位置，因此如何最大限度的发挥区县财政预算执行动态监控工作的效用，从源头上减少违法违纪行为的发生，具有十分重要的现实意义。 本文站在区级财政工作者的角度，以B市F区为样本，详细介绍了预算执行动态监控体系的建设历程与阶段性成效，就其现阶段预算执行动态监控工作推进过程中面临的问题进行深入分析。发现领导重视程度不足、监控资金范围过窄、监控系统智能化程度不高、监控运行机制不健全、预算编制不够科学等问题，制约了动态监控体系发挥作用。通过查阅资料与深度访谈调研，笔者研究了一些省市以及B市其他区县的预算执行动态监控体系建设情况，重点比较借鉴了北京市、四川省、广东省、辽宁市以及B市T区和C区的有益经验。在此基础上充分考虑F区现实情况，探索出既包含近期也包含远期的适合完善F区预算执行动态监控体系的具体措施，认为通过提高重视程度、健全制度保障、扩大监控范围、强化技术支撑、优化监控机制、增强核查处理力度，建立各监督部门相互配合的综合监管模式，能够对预算执行动态监控工作的推进有所裨益。

With the continuous deepening of the reform of the national treasury management system, the budget execution dynamic monitoring system, as a new type of financial supervision, has become an important part of public finance construction, and is an inevitable requirement for modern budget management and treasury management dynamic and transparent. The budget execution dynamic monitoring system supports the use of funds in real-time monitoring with the support of advanced information technology, and has the advantage that the traditional supervision method focusing on post-mortem inspection is incomparable. Through the comprehensive improvement of the budget implementation dynamic monitoring system, it can effectively prevent and contain the illegal use of financial funds, ensure the security of financial funds, strictly enforce the financial discipline, and promote the implementation of financial and economic policies. After more than ten years of exploration, the dynamic monitoring mechanism for budget execution has been initially established in various regions. However, due to various reasons, the construction of the dynamic monitoring system at the district and county level is obviously lagging behind; while the district and county finances are the most terminal for financial supervision, directly monitoring the grassroots. The specific economic behavior of the budget unit is at the key position of the budget implementation dynamic monitoring system. Therefore, it is of great practical significance to maximize the effectiveness of the county and county budget execution dynamic monitoring work and reduce the occurrence of violations of law and discipline from the source. This paper is based on the perspective of district-level financial workers. Taking the F district of B city as a sample, this paper introduces in detail the construction process and phased results of the budget execution dynamic monitoring system, and the problems faced in the process of dynamic monitoring of budget execution at this stage. Conduct an in-depth analysis. It is found that the lack of attention of leaders, the narrow scope of monitoring funds, the low level of intelligence of monitoring systems, the imperfect monitoring mechanism, and the lack of scientific budgeting have restricted the dynamic monitoring system. Through consulting data and in-depth interview research, the author studied the construction of budget execution dynamic monitoring system in some provinces and cities and other districts and counties in B city, focusing on Beijing, Sichuan, Guangdong, Liaoning, T district and C district of B city, from which gained Useful experience. On this basis, we fully consider the reality of the F zone and explore specific measures that are suitable for improving the F-zone budget execution dynamic monitoring system, including the recent and long-term, and believe that by increasing the emphasis, improving the system security, expanding the scope of monitoring, and strengthening the technology. Supporting, optimizing the monitoring mechanism, enhancing the intensity of verification and handling, and establishing a comprehensive supervision mode in which the various supervisory departments cooperate with each other can benefit the promotion of budget execution dynamic monitoring.