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Social accounting matrix : ウィキペディア英語版
Social accounting matrix
A Social Accounting Matrix (SAM) represents flows of all economic transactions that take place within an economy (regional or national). It is at the core, a matrix representation of the National Accounts for a given country, but can be extended to include non-national accounting flows, and created for whole regions or area. SAMs refer to a single year providing a static picture of the economy.
== The SAM ==

SAM's are square (columns equal rows) in the sense that all institutional agents (Firms,Households, Government and 'Rest of Economy' sector) are both buyers and sellers. Columns represent buyers (expenditures) and rows represent sellers (receipts). SAM's were created to identify all monetary flows from sources to recipients, within a disaggregated national account. The SAM is read from column to row, so each entry in the matrix comes from its column heading, going to the row heading. Finally columns and rows are added up, to ensure accounting consistency, and each column is added up to equal each corresponding row. In the illustration below for a basic open economy, the item C (consumption) comes from Households and is paid to Firms.
Illustrative Open Economy SAM:〔(See Mitra-Kahn (2008), pp. 54-56 for this SAM )〕
Abbreviations: Capital letters: Taxes, Wages, iMports, eXports, Savings, Investment, Consumption, Government Transfer
Subscripts: Firms, Households, Government, Consumption Goods, K: Capital Goods

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