A comparative study of transparency assurance mechanisms in state-owned enterprises

State-owned enterprises established to facilitate the proper provision of public services by governments have become one of the ambiguities in the geometry of public law in the country due to the lack of a coherent and precise legal system that regulates their activities. One of the most important shortcomings of the domestic public law system in this regard is the lack of effective monitoring methods on the performance of these enterprises, which has increased the incidence of corruption in them. "Creating transparency" as a way to prevent corruption while developing and strengthening their accountability and oversight is one of the most basic solutions to this problem that the present article seeks to find a suitable mechanism to ensure it. The present study utilizes library studies and adopts a descriptive-analytical approach, while enumerating the principles governing the realization of administrative and financial transparency of these companies, including "establishing the most appropriate methods of accountability", "applying organizational transparency", "participation with stakeholders in programs to combat "Corruption" and "Ensuring transparency in corporate ownership", its practical realization in countries around the world under the four models of "submitting a comprehensive annual report", "creating an internal audit process", "disseminating information" and "inserting the budget of state-owned companies in the budget law" Has examined and highlighted the gaps in the domestic legal system in this regard