evalualing the effects of privatization policy on fiscal position of the government and the government enterprises.

based on the theoretical and empirical evidences, the most important goal the privatization is to increase the efficiency and improve the fiscal status of the government and the government enterprises. one of the key factors for implementation of the privatization policy in iran is to overcome the inefficiency and fiscal problems of the government sector. the paper studies the privatization performance through reviewing the fiscal indices of the government enterprises, the composition and trend of the government sector debts to the banking system during the 1368-77. the results of the privatization performance and the changes related to the financial variables of the government sector show that on the contrary to the theoritcal and empirical evidences from other countries, the size of the government has expanded and no remarkable improvement is seem in fiscal status of the government sector.