The Legal nature of associated companies to non-governmental public institutions

With the formation of non-governmental public institutions in the legal system of the Islamic Republic of Iran and its recognition in 1987 gradually formed new legal requirements corresponding with it, that one of them is associated companies to non-governmental public institutions. Generally it can be said; according to the innings of this issue and the lack of specific legislative history, law, is not provided a specified nature ratio on it. In this research is trying to with the descriptive-analysis method, with referral to law sources and specifically with emphasis on issued votes by Administrative Court of Justice to answer this question that; "What is the nature of associated companies to non-governmental public institutions?"
Due to lack of sufficient strict legal on this issue and also dispute procedures in Administrative Court of Justice, there are different opinions about the nature of associated companies. Therefore, considering the principles on the legal system in Islamic Republic of Iran and critical and scrutiny towards judicial precedent can be say that after the changings in forenamed companies, those companies have been removed from government-owned corporations and included a general rules of the private companies. On the other hand it should be noted that; with the functional analysis and structure of this companies that more resembles and closely to government-owned corporations towards to private companies, can be known the desirable situation of this companies dependent on its governmental position that this case would need to amend the law and corresponding requirements with it.