A State Government System

A State Government System
System of government is very big influence to form a State government accounting. As mentioned above, the form of government accounting is different from one State to another State, and is closely associated with the system of government of each State.
As an illustration to compare the differences between the accounting of government in Indonesia with the United States. United States system of government that is federation, which is characterized by states which are autonomous, decentralized nature of the cause in the United States system of government.
So when talking about the accounting of government in Indonesia, which is mainly the central government accounting. In the United States, when talking about government accounting, which is primarily local government accounting, not the federal government accounting.

Handling Mechanism Financial and Budget System
As mentioned above, the accounting rule is basically a function of micro accounting records and report progress in implementation of a State budget, the accounting rule is actually the application of accounting in the management of State finances.
As a result of the close links between government accounting with State financial management, particularly in the implementation of the State budget, the practical implementation of accounting rule can not be separated from the management mechanisms of financial and budget system, a State. Various laws and regulations that regulate the financial management and budget system, a State, by binding itself is also in character for the holding of government accounting in the State.