Reviewing the Concept of Non-governmental Public Organizations based on the Governing Laws of Iranian Administrative Law

In Iran, non-governmental public institutions are among the types of institutions where various public laws, effects, powers and duties are outlined for. However, the exact meaning of these institutions is unclear in Iranian Administrative Law. In particular, the inconsistency that exists between the definition of non-governmental public institutions in the Public Accounting Law and Public Civil Services Management Law, has caused ambiguity in identifying and defining these institutions resulting in the creation of many practical problems. Therefore, by employing the library method in the descriptive-analytical form, the present article seeks to reread, criticize and analyze the definitions in the above two laws and clarify the limits and examples of each of these two laws in the present legal system of the country. In general, it seems that in the Iranian administrative law system, there needs to be two completely separate definitions for such institutions, each of which is valid in its respective field and where one is general and the other is related to a specific area of finance and accounting. This way some organizations known as non-governmental public institutions are considered to be as such under both of the mentioned laws and some organizations are considered to be so according to one of these two laws.