中文摘要：

目前社会核算矩阵（SAM）在国内的应用越来越广泛，SAM对账户的设置由于研究问题的不一样和数据来源的不一致存在着很大差异，但基本结构大同小异。SAM活动、商品账户中对出1：3的处置有两种做法。通过对其中普遍采用的一种做法深入辨析。发现其中存在概念认识上的误区。并对这两种SAM结构及其对CGE建模的影响进行了辨析。

英文摘要：

At present, SAM is widely used in China. The account settings for SAM are different because the problem is not the same and the source of data inconsistencies, but the structures are basic similar. There are two ways of handling export data of activities and commercial accounts. Through analysis, we found the errors are the understanding of the concept. Moreover, we analyze its impact on the CGE model and the structure of SAM.