下面的程序代码提供的矩阵的创建、矩阵的乘法、矩阵的加法、矩阵的减法、矩阵的元素访问操作符号（）、矩阵的输出运算符>>、矩阵的输入运算符<<等相关操作。其中运算符采用成员函数和友元函数两种形式实现。具体代码如下：

#include <iostream.h>
#include <string.h>
#include <iomanip.h>

class MatrixOper
{
public:
friend istream& operator>>(istream& in,MatrixOper& m_matrix);
friend ostream& operator<<(ostream& out,MatrixOper& m_matrix);
friend MatrixOper& operator+(MatrixOper& m_matrix1,MatrixOper& m_matrix2);
friend MatrixOper& operator-(MatrixOper& m_matrix1,MatrixOper& m_matrix2);
friend MatrixOper& operator*(MatrixOper& m_matrix1,MatrixOper& m_matrix2);
private:
int row;
int col;
double* Value;
public:
MatrixOper(int m_row,int m_col):row(m_row),col(m_col)
{
   if (m_col<=0||m_row<=0)
   {
    cout<<"Invalidate row or col "<<endl;
    return ;
   }
   Value=new double[m_row*m_col];
   memset(Value,0,sizeof(double)*m_col*m_row);
}

~MatrixOper()
{
   if (this->Value)
   {
    delete []Value;
    Value=NULL;
   }
   return ;
}

void InitMatrix()
{
   cout<<"please input the matrix data:"<<endl;
   cin>>*this;
}
double& operator()(int row,int col);
MatrixOper& operator=(const MatrixOper&);
};

double& MatrixOper::operator()(int m_row,int m_col)
{
if(m_col>=1&&m_col<=col&&m_row>=1&&m_row<=row)
{
   return Value[(m_row-1)*col+(m_col-1)];
}
else
{
   return Value[0];
}
}
MatrixOper& MatrixOper::operator=(const MatrixOper& m_matrix1)
{
if (this==&m_matrix1)
{
   cout<<"This is the same object"<<endl;
}
else
{
   this->row=m_matrix1.row;
   this->col=m_matrix1.col;
   memcpy(this->Value,m_matrix1.Value,sizeof(double)*m_matrix1.row*m_matrix1.col);
}
return *this;
}

istream& operator>>(istream& in,MatrixOper& m_matrix)
{
int Index=0;
while (Index<m_matrix.col*m_matrix.row)
{
   in>>m_matrix.Value[Index];
   Index++;
}
return in;
}

ostream& operator<<(ostream& out,MatrixOper& m_matrix)
{
int i=0,j=0;
for (i=1;i<=m_matrix.row;i++)
{
   for (j=1;j<=m_matrix.col;j++)
   {
    out<<setw(5)<<m_matrix(i,j);
   }
   cout<<endl;
}
return out;
}

MatrixOper& operator+(MatrixOper& m_matrix1,MatrixOper& m_matrix2)
{
int i=1,j=1;
static MatrixOper result(m_matrix1.row,m_matrix1.col);
if (m_matrix1.row!=m_matrix2.row||m_matrix1.col!=m_matrix2.col)
{
   cout<<"The two matrix cannot be added"<<endl;
}
for (;i<=m_matrix1.row;i++)
{
   for (;j<=m_matrix1.col;j++)
   {
    result(i,j)=m_matrix1(i,j)+m_matrix2(i,j);
   }
}
return result;
}

MatrixOper& operator-(MatrixOper& m_matrix1,MatrixOper& m_matrix2)
{
static MatrixOper result(m_matrix1.row,m_matrix1.col);
if (m_matrix1.row!=m_matrix2.row||m_matrix1.col!=m_matrix2.col)
{
   cout<<"the two matrix cannot be match"<<endl;
}
else
{
   for (int i=1;i<=m_matrix1.row;i++)
   {
    for (int j=1;j<=m_matrix1.col;j++)
    {
     result(i,j)=m_matrix1(i,j)-m_matrix2(i,j);
    }
   }
}
return result;
}

MatrixOper& operator*(MatrixOper& m_matrix1,MatrixOper& m_matrix2)
{
static MatrixOper result(m_matrix1.row,m_matrix2.col);

if (m_matrix1.col!=m_matrix2.row)
{
   cout<<"The row of the matrix is not match"<<endl;
}
else
{
   double temp=0;
   for (int i=1;i<=m_matrix1.row;i++)
   {
    for (int j=1;j<=m_matrix2.col;j++)
    {
     temp=0;
     for (int k=1;k<=m_matrix1.col;k++)
     {
      temp+=m_matrix1(i,k)*m_matrix2(k,j);
     }
     result(i,j)=temp;
    }
   }
}
return result;
}

int main()
{
MatrixOper a(2,2),b(2,2),c(2,3);
a.InitMatrix();
b.InitMatrix();

cout<<"The Data of matrix A is:"<<endl<<a;
cout<<"The Data of matrix B is:"<<endl<<b;
cout<<"The Data of matrix A+B="<<endl<<a+b;
cout<<"The Data of matrix A-B="<<endl<<a-b;
cout<<"The Data of matrix A*B="<<endl<<a*b;
a=b;
cout<<"The Data of matrix A is:"<<endl<<a;
c.InitMatrix();
cout<<"The Data of matrix A*C="<<endl<<a*c;

return 0;
}