This document explains the structure, data sources, and estimation methods used to build a new
social accounting matrix for the Peoples Republic of China. The SAM was estimated in a
collaborative project sponsored by AusAID and the World Bank, joining researchers from NDRC
and NBS with a team of leading international experts. The current version of the SAM details
income and expenditure data from independent household surveys, and also includes information
about differential taxation of domestic and foreign enterprises.