The role of accounting in advance of privatization of public centers iniran

Today's iran's economic situation, is witness of economic events that occurred in some of them, since the world has been unprecedented. Hence, conditions are created when certain patterns are made . The need for innovation and ideologies by the experts, in the path of eliminating economic challenges are necessary to will. In this regard privatization as a means to transform the state-controlled economy to a market economy was introduced and applied . Privatization process is introduced as empowering that develop people to members of economic and politic participants in the community. Privatization and liberalization of the economy, is an attempt to integrate markets in national and international degrees . In iran , the privatization program with the article 44 of the constitution by instructions noticed and with the confirmation of leadership within a economic charter on the agenda were the pillars of the islamic republic of iran. This paper outlines the benefits of privatization and aimes and problems facing its implementation, and telling the major role of accounting and financial reporting in privatization and considers strategies for appropriate action.

کلیدواژه ها:

privatization ، article 44 of the constitution ، accounting ، financial reporting ، empowering