Research On Designing Social Accounting Matrix In Shenyang

Social accounting matrix is the system of national accounting expressed in matrix, which records the amount of transactions between various economic actors of a country or region during a certain period of time comprehensively and consistently. Based on the input-output table,it increases non-productive departments (institutional departments), such as residents, government and rest of the world,to form a two-dimensional table which reflects the income and expenditure flow of the total economic activity. SAM not only reflects the relationship between the productive departments,but also reflects the relationship between non-productive and the link between the productive and the non-productive departments.This paper is composed of four chapters. Chapter 1 is an overview of the social accounting matrix. Firstly it gives a brief review of research into SAM.Before the year 1980,foreign research is focused on the multiplier model and its analysis.Since 1980,SAM has been widely used in analysis of social reality and the impact of policies. At the same time,research on SAM in China can be divided into two types:one is how to design and extend the SAM;the other is about the analysis of multiplier and structural path. Secondly, the paper introduces the framework of SAM briefly and summarizes the main features of SAM.Finally,the paper discusses the relationship between SAM and SNA and IO tables compatively. It tries to explain the advantages of SAM in an easy and clear way.The former part introduces the formation of SNA and how to present national accounts in matrix form.Then it analyses the differences of SAM and SNA in the purpose of construction,the form of accounts,the focus and the flexiblity.The latter part compares SAM with IO table.Viewed from the limitations of the IO table,the article draw a conclusion that SAM is an extension of the 10 table.Chapter 2 is a general introduction of how to design SAM. It introduces the main steps in the construction of SAM, different construction methods and the basic structure of regional social accounting matrix. Chapter 3 specifies the construction of SAM in Shenyang. After making sure the principles in the process of data collection,the paper designs the framework of SAM in Shenyang and introduces how to get the value of each account in details. Chapter 4 is the summary and outlook of the paper. It summarizes the major work of the paper and points out the inadequacies and directions for further research.