Document Type : Original Article

Authors

1 Department of Jurisprudence and Fundamentals of Islamic Law / Faculty of Theology and Islamic Studies / ilam University / Iran

2 ilam

3 IlamUniversity

Abstract

The most important jurisprudential challenge in relation to a joint stock company is to identify the nature and position of this company among jurisprudential companies, and whether a joint stock company is a contract or merely an organization formed for trading in shareholder group property is a difference of opinion among jurists and jurists. Even if the theory of a joint stock company is preferred, the problem of matching this company with jurisprudential companies arises. Existence of assets, personality independent of assets, personality of shareholders, existence of mandatory laws governing the management of a joint stock company and compliance of shareholders with the majority vote are the most important obstacles to accepting the theory of joint stock company. According to contemporary jurists, among the jurisprudential contracts and companies, only Annan and Mudaraba have the most structural convergence with a joint stock company, but the emphasis of the Commercial Code on the selection of board members from among shareholders is the main problem of adapting the company to Mudaraba and the company is Annan. Of all these views, it is very difficult to accept the promise of Mudaraba being a joint stock company, and although it may be applicable to Anan Company, but accepting it as a new and fledgling partnership based on the principle of correctness and freedom of concluding legitimate contracts, is correct. Is closer.

Keywords