The Reform of State-owned Companies Budget According to the Implementation of General Policies of Article (44) Act of the Constitution

There is computational uncertainty and information gap in the current method of the state-owned companie's budget which reflects in the total budget of the country. Wide variety of state-owned companies, the complexity of the budget figures, the uncertainty of budget estimates are the source of these problems. Under these conditions,focusing on indicators of budget figures of state-owned companies can not provide useful information to evaluate the performance of these companies and even causes to deviate regulatory agencies. Also the current state of the insertion of state-owned companies doesnt help to enforce the implementation of General Policies of rticle (44) Act as the main law for the situation of state-owned companies at all. Thus,two proposals are considered to adapt state-owned companie's situation to General Policies of Article (44) Act as well as more suitable information packages to be created to evaluate the performance of these companies: First, omitting the clause of at least 50 percent of the government shares for the investment of a company in the government budget that in this case, the amount of the state's stock and capital are reflected in the budget; as a result of it, information gap in the main part of the state capitals in companies that less 50 percent of their capitals belong to the state is removed. Second, reform of state-owned companie's classification so that they are consistentwith three groups of General Policies of Article (44) Act. In completing this classification, companies of each group are separated into subgroups according to ISIS codes and efficiency and effectiveness of these companies can be measured by using combined information ofeach subgroup and also specific indicators in accordance with its missions.