In different administrative systems, State Owned Enterprises (SOEs) or State Corporations are created to achieve certain goals, such as earning or managing certain industries or natural resources, and are expected to operate similarly to private companies. In Iran, these corporations were established from the beginning of the formation of the modern administrative system in the country, but from the very beginning, due to the dominance of centralist policies, they became a part of administrative body of the state and in most cases, were subject to general laws and regulations governing administrative units such as ministries. Although the legislator tried to exclude some SOEs known as “ To be Mentioned State Corporations” from the scope of these general laws and regulations from 1960 onwards, but since 1972, this type of state cosrporations has also been subject to general laws and regulations in most cases. In this article, with historical and analytical method, the application of general laws and regulations to this type of corporations has been challenged.