中文摘要：

本文首先编制了1997年和2002年中国细分社会核算矩阵（social accounting matrix，SAM），然后利用广义交叉熵法更新SAM系数。基于SAM及SAM更新研究了中国产业结构、收入分配结构和消费结构的水平及其变化。研究发现：第一，总体而言，各产业的中间投入比例降低，增加值占总投入比例上升，但生产性服务业作为其他产业中间投入的比例上升；第二，2002年中国农村居民的收入主要来自不熟练劳动力，资本收入在农村居民收入来源中的比例有所增加；第三，城镇中等偏上收入分组及以上居民所有六大类商品和服务的消费比例均得到提高，而其他低收入分组城镇居民和农村居民则不能兼顾所有商品和服务的消费。

英文摘要：

The paper firstly compiles China＇s micro social accounting matrix （SAM） for 1997 and 2002, and then studies change of industrial structure, income distribution structure and consumption structure through updating various SAM coefficients by using generalized cross entropy method. The following conclusions can be drawn. First, although the ratio of intermediate input of industries in total output fell generally, while the ratio of added value increased, the ratio of the producer service sector as an intermediate input in other industries ascended. Second, the ratio of capital income in rural households＇ income climbed while labor payment and transfer payment made the major sources of urban households＇ income. Third, the urban highest income households, urban high income households and urban middle and upper income households increased all six commodities and services consumption in demand proportions of these commodities and services while other resident groups failed to increase corresponding proportions.