摘要:This paper describes the construction of the Mongolian Social Accounting Matrix (SAM) for 2014 in detail. The SAM has fifty-six sectors, seventy commodities, two types of production factors (capital and labor), three types of institutions (households, government and the rest of the world) along with capital accounts, three types of taxes (direct taxes, import duties and indirect taxes on commodities) and investment accounts (public investment, private investment and changes in inventories).