Shifts of finite type are represented by nonnegative integral square matrics, and conjugacy between two shifts of finite type is determined by strong shift equivalence between the representing nonnegative intergral square matrices. But determining strong shift equivalence is usually a very difficult problem. we develop splittings and amalgamations of nonnegative integral matrices, which are analogues of those of directed graphs, and show that two nonnegative integral square matrices are strong shift equivalent if and only if one is obtained from a higher matrix of the other matrix by a series of amalgamations.