عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Notice 1384/3/1by the supreme leader of Islamic Republic of Iran regarding the systems general policies related to article 44 of the Constitution which aims to provide social justice enhance productivity, redistribute wealth, eliminate poverty, and increase competitive power in national economy, led Economic and legal system’s rigid framework to change the foundation rather than to moderate and adjust. Contrary to the prevailing conception which act on how to implement policies related to article 44 is seen as a economic act, significant parts of this act deal with legal infrastructure and its framework is a structural formulation in sphere of commercial system and thus, has greatly influenced the overlooked firm’s law, specially stock and cooperative firms. One of institutions which have been mentioned in this act is joint stock cooperative firm, which has been unprecedented in Iranian legal system. In this framework, having described different views about nature of this legal institution and mentioned properties as well as distinction between it and cooperative and stock firms, this paper concludes that legal nature of this firm is different from firms outlined in article 20 of commercial law. On the other hand, it is different from conventional cooperatives and thus we have to consider such firms as having new and mixed legal nature.