The objective of the present study is to present and discuss the pros and cons of privatization in with regard to accounting profit in Iran. As privatization has taken more quickly in recent years, this research seeks to measure and compare function of the governmental and private companies listed in the Tehran Stock Exchange by applying Economical Value Added (EVA) and Return on Assets (ROA) during 2007-2011. The sample size includes 160 observations for 4 years which 40 companies have been sampled by relative random selection among companies possessing the condition. The result suggests that the connection between the share percent in the acceptable personal companies toward ROA and EVA is obvious and direct; and nearly 0.14 of value added variations and nearly 0.07 of ROA are determinable by using the private sharing percent. Moreover, the connection between ROA and EVA is meaningful obvious and direct.

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