عنوان مقاله [English]
Commercial corporations are known as major begetter of all countries economy, while more than %80 of financial transactions are done by them. Commercial corporations as a public legal person or private one, are structured to do a variety kind of activities such as business and financial, transportation, insurance, medical, contracting, petrochemical and banking activities ,but in Iran there in no strong and efficient supervisor. Absence of strong supervision and watchdog institution in Iran, lead to a wide range of predicaments and obstacles in whole commercial era on one hand, and chaos, corruption and other economic crime on the other hand. So that, after the end of registration process, companies are left unsupervised and with no responsibility. In this article we reviewed both the motivation of establishing formal corporations and the way of identifying and monitoring these kind of legal persons.