That the main feature of  the economics many countries in general is a tendency towards defining the role of the public sector in economic activity and the tendency towards encourage the private sector to investment in public projects especially in countries those tendency towards market economy actually.

That increased economic development proven failure in achieving more economic growth both individually in many countries especially developing countries socialist, by researchers this led one way or another to direction of corrective reforms in their economic was one of them in Transformation of public companies into Shareholding companies contributes to the public sector in resources and expertise a long side the public sector.

Received multi Transformation public sector  companies into shareholding companies with great interest by researchers economists around the world after making sure that process of economic and social development depends on of both the public and private sectors in the establishment and operation of divers projects.

Research topic was chosen to see how to achieve in  three axies are looking at the concept and importance of Transformation and justifications and gools in general and Iraq in particular, and its application at the level of the Ministry of Industry and Minerals.