Abstract It is important to assess tourism industries' size and structure scientifically and rationally, and figure out relations between tourism industries, and other industries or the households, etc. The primary purpose of this paper is to construct the SAM specially designed for tourism in Jiangsu Province by provincial IO table and other data from different sources. After reviewing the principles of the social accounting matrix (SAM), the paper compiles the 2002 Jiangsu tourism social accounting matrix (TSAM-2002). The 2002 Jiangsu Tourism Social Accounting Matrix (TSAM-2002) consists of 38 endogenous accounts and 4 exogenous accounts. The activity account consists of 27 industries, which can be grouped by 13 industries closely related to tourism activities such as railway transportation, accommodations, restaurant, travel agencies and the other 14 industries which are not closely related to tourism activities. In the SAM, the factors consist of labor and capital. Furthermore, the urban residents are classified into seven groups according to income levels, viz. lowest income households, low income households, lower middle income households, middle income households, upper middle income households, high income households, highest income households. And the exogenous accounts consist of government, investment, inter-provincial and abroad. Based on the SAM income multiplier (Mahi), the paper estimates tourisms contribution to the residents income in Jiangsu Province in 2002. The total income of residents derives from tourism was 60.848 billion in 2002. And the income from the inbound and domestic tourism is 6.278 and 5.4569 billion respectively, while urban and rural residents obtain 35.530 and 25.317 billion respectively. Among the 13 tourism industries, restaurant and accommodations bring about the greatest impacts to the household income, which are 16.315 and 11.633 billion RMB respectively. The paper also finds that the tourism was more favorable to the urban residents than the rural in Jiangsu province in 2002.
2010, Vol. 25 
