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Supervision quasi-public corporation by the Court of Accounts. Possibility or impossibility?
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زهرا سلیمی   |
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Abstract: (215 Views) |
| In the legal literature, quasi-state companies are not defined; the structure of this category of companies is neither consistent with private companies nor does it follow general rules, but based on the criterion of public ownership, this category of companies can be considered sovereign. The question is, assuming that these companies are considered public and sovereign assets, on what basis will the Court of Accounts of the country supervise these companies? In this article, the subject is examined with a descriptive-analytical method, and the result is that by citing the upstream documents of the legal system, relying on the keyword "in some way" in Article (55) of the Constitution, examining the detailed form of the final parliamentary deliberations of the constitutional review, and relying on the metaphor of "order of public ownership" in the note to Article (2) of the Court of Accounts of the country, it should be assumed that the Court of Accounts has supervisory authority over this category of companies. The final and ideal solution in this regard is the transparency of the country's financial system based on the three elements of clarification, legislation, and compliance with the general policies of the system. |
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| Keywords: public ownership, quasi-governmental companies, financial supervision, Court of Accounts, budget. |
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Full-Text [PDF 669 kb]
(100 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2026/02/23 | Accepted: 2025/10/2 | Published: 2025/10/2
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