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The companies’ registration system is considered as the beginning of the emergence of modern company law in legal systems and its evolution has a fundamental role in the evolution and development of this legal field. Western systems have realized this fundamental role, and for this reason, today the companies’ registration mechanism offers the most complete function to prove the identity and decelerate the status of the companies. However, in Iranian law, the companies’ registration system should be considered a failed system that contains baseless formalities and lacks the necessary efficiency. A subject that according to the unity and integration of the modern company law in the framework of the need for the same regulations in different legal systems, should be considered in the difference between the interpretations of the doctrine of company law in Iranian and Western law. Based on this, the question arises as to what is the relationship between the interpretations of the doctrine of company law in the West and the development of the registration system on the one hand and on the other hand the interpretations of the doctrine of corporate law in Iran and the weakness of the registration system. This research in the framework of library information collection method and descriptive-analytical research method, by proposing three theories of Formalism, The reality of legal personality and Company enterprise, provides interpretations of them in the Western and Iranian company law and seeks to prove a direct relationship between these interpretations and the type of realized system of companies registration - from the perspective of strength and weakness - in Western and Iranian legal systems. Finally, suggestions have been made to counter these interpretations within the framework of the rules and regulations in Iranian law.

Keywords: Companies Registration, Right to Access to Information, Formalism, Reality of Legal Personality, Company Enterprise.

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