1. 程序：
当我们执行一个刚编译好的程序时，操作系统会生成一个进程来执行这个程序。程序的执行通过 GUI 鼠标点击、命令行输入等方式开始。程序是一个被动实体，因为它驻留在二级存储器中，例如存储在磁盘上的文件的内容。一个程序可以有多个进程。
2. 流程：
术语进程(作业)是指已加载到计算机内存中以便可由中央处理单元 (CPU) 执行的程序代码。进程可以描述为在计算机上运行的程序的实例，也可以描述为可以分配给处理器并在其上执行的实体。程序在加载到内存中时成为一个进程，因此是一个活动实体。
程序与流程的区别：
| Sr.No. | Program | Process |
|---|---|---|
| 1. | Program contains a set of instructions designed to complete a specific task. | Process is an instance of an executing program. |
| 2. | Program is a passive entity as it resides in the secondary memory. | Process is a active entity as it is created during execution and loaded into the main memory. |
| 3. | Program exists at a single place and continues to exist until it is deleted. | Process exists for a limited span of time as it gets terminated after the completion of task. |
| 4. | Program is a static entity. | Process is a dynamic entity. |
| 5. | Program does not have any resource requirement, it only requires memory space for storing the instructions. | Process has a high resource requirement, it needs resources like CPU, memory address, I/O during its lifetime. |
| 6. | Program does not have any control block. | Process has its own control block called Process Control Block. |