This paper explored Karl Marx’s schemes of reproduction（MSR）from the perspective of national accounting and the input-output table. MSR criticized Smith’s dogma（v+m dogma） and showed that the distribution of factor of production i.e., intermediate products and fixed capital depletion or renewal investment, exists independently of the distribution of income. However, MSR is a model with strict assumptions. For example, MSR has assumptions regarding additional variable capital — consumption — and prepayment of wage. Therefore, MSR is not suitable for use as a basis for real analysis or statistical tables.