javad nikdel

The financial social accounting matrix is one of the tools for examining various economic issues and policies at the macro level, along with the Input-Output table, which can be used to simultaneously examine the real accounts and financial flow between economic institutions. Therefore, in order to complete the circular flow of national income that is presented in the conventional social accounting matrix, financial accounts are also included in its framework to obtain the financial social accounting matrix. Therefore, simultaneously with the preparation of the time series of institutional accounts of the Iranian economy based on the base year of 2016, the preparation and compilation of the financial social accounting matrix for 2016 was also on the agenda of the Economic Accounts Department of the Central Bank of the Islamic Republic of Iran. The statistical sources used in this matrix are mainly supply-use tables of Iran's economy in the year under review, which are statistically prepared by the Central Bank, national income statistics, and statistics related to the income and expenses of institutions in terms of funds flow. The financial social accounting matrix of Iran in 2016 provides a comprehensive picture of the economic activities and current exchanges carried out by various institutions in this year, in the form of 10 accounts (including the goods and services account that includes 130 types of goods and services, the production account that includes 89 types of activities, income creation account, primary income allocation account, secondary income distribution account, income consumption account, capital account, gross fixed capital formation account, financial account and external world account).

Input-output tables are one of the most advanced methods of economic accounting which explain the interactions between different activities within an economic system. These tables are one of the key tools for macroeconomic planning and policy-making. In general, input-output tables are a collection of information that describes the structural features of an economic system. The economic system of each country is classified into separate sections called activity. Each of these activities has several enterprises that produce similar goods. Each activity needs production of other enterprises to generate its own output. In the same way, each activity sells some of its productions to another activity, so that they can provide their needs with intermediate goods. So the flow of goods and services between different economic activities over a specified period of time is shown in these tables. Input -output tables reflect the consumption structure of society, which is usually divided into two groups: intermediate consumption and final consumption of goods and services.