Journal of Comparative Law

Journal of Comparative Law

Mechanism of Supervision on State-owned Companies: a Comparative Study in Iranian & French Law

Document Type : Research Article

Authors
Maziar Ghasemi Goudarzi 1
Mahmoud Kazemi 2
Vali Rostami 2
1 PhD in Private Law, University of Tehran, Alborz Branch, Tehran, Iran.
2 Associate Professor, Faculty of Law and Political Science, University of Tehran, Tehran, Iran.
10.22096/law.2020.113230.1512
Abstract
Supervision on State-owned companies, to some extent, brings about health in the function of them. Different Supervising referrals are based in different judicial systems for supervising these companies. France is a country in which many structures for giving State-owned companies a proper supervision has been foreseen. Conducting an analogical study in Iranian & French Law can result in profound effects on our law system. The main question of this study is how the structure of supervision bodies works. To answer to the question, There are in total two chief structures to supervise State-owned companies; internal supervision, and external one on which each of them given to special aspects of the companies’ affairs.
 In this article, by applying a Descriptive-analogical method, an assessment of supervision bodies of State-owned companies in Iranian & French Law carried out, and eventually concluded that in French law the most important factor that helped to The quality of supervision on State-owned companies mainly regards the concept of transparency and constant Reporting of supervision results of the companies to the public.
Keywords
Auditing
Company’s Control
Data Transparency
Supervision Bodies
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Journal of Comparative Law
Volume 8, Issue 1 - Serial Number 15
Spring & Summer 2021- Issue 15
June 2021
Pages 25-58