Leila Sedighikamal - Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
Ghodratollah Talebnia - Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

Privatization has become a popular panacea for solving the organizational problems of governments by reducing the role of the state and encouraging thegrowth of the private sector enterprises. However, privatization takes a number of forms and has been approached in various ways during the move away fromstate control to other forms of ownership in developing and industrialized countries. Based on Iranian constitution, No.144, public companies mustchange to the private companies. The government of Iran urgently needs expanded and more dynamic private sectors, more efficient and effectiveinfrastructure/utility provision, and increased investment from both domestic and foreign sources. The most important purpose of privatization inIran is increasing the proficiency. In this article we will discuss about the reasons of this policy, forms and trends, privatization process and volume willbe surveyed, article 44 and at the end performance of the government on privatization will be explained.

Article 44, privatization, private ownership, performance, state ownership