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中国省级宏观社会核算矩阵的构造——基于税收、投资、金融的角度 被引量:1

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摘要 社会核算矩阵(SAM)是当今世界三大核算框架之一,有着较强的研究和应用价值。文章首先阐述了当前的研究成果及构造中国省级宏观社会核算矩阵的必要性;其次说明了社会核算矩阵的基本原理和理论支撑;再次基于税收、投资、金融的角度,构造了包含14个账户的中国省级宏观社会核算矩阵框架,并阐述了社会核算矩阵结构设置及账户的核算内容。
作者 贺书伟
出处 《郑州航空工业管理学院学报》 2012年第2期129-132,共4页 Journal of Zhengzhou University of Aeronautics
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