LA MATRIZ DE CONTABILIDAD NACIONAL: UN METODO ALTERNATIVO DE PRESENTACIÓN DE LAS CUENTAS NACIONALES
Casiano Manrique de Lara
This article shows how a national accounting matrix (NAM) for the spanish economy can be ellaborated using the economic accounts published by the National Institute of Statistics in Spain. The NAM can be described as an alternative method of presentation of the national accounts that allows to show their coherence and consistency. This paper illustrates, with diferent examples, how the NAM can be dissagregated to show the main economic transactions wiht a greater detail, what allows different levels of analysis. The NAM could also be used as the basis for the adjustment or updating of a complete Social Accounting Matrix (SAM). The methodology used in the work follows the indications cantained in the Handbook on Social Accounting Matrices and Labor Accounts, prepared by the Leadership group (LEG) on Social Accounting Matrices under the co-ordination of Statistics Netherlands.
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