摘要:In government accounting budget represents stages is quite complicated andcontain political nuances as well as in the establishment of budgets ingovernment agencies should be published to be discussed, criticized and giveninput, but budget contrary to the Private Sector is part of a secret company thatwas closed to the public. In doing this work the authors introduced the practiceof preparing the Financial Statements of Government Agencies-basednon-profit-making activities that contrast with private agencies to prioritizeprofits in their business activities, but does not mean that the character does nothave financial goals but it differs philosophically, conceptual, operational andprofitability objectives in the private sector. And also taught about the programAccounting Standards Institution (SAI). That is why budgeting is a process thatis vital. Keywords: Budgeting, Realization of Budget, Accounting StandardsInstitution.