This research was conducted with the aim of designing the optimal financial governance model of professional football clubs in Iran. In terms of practical purpose, this research is descriptive-analytical from the point of view of data collection, and in terms of implementation method, it is a mixed type of research (quantitative and qualitative). In this research, a combined method with an exploratory approach was used. Three Delphi methods, Q methodology and structural equations were used for data analysis. First, by using library studies, the factors of optimal financial governance of Iranian football were identified. Using Q methodology, the components and indicators of the optimal financial governance of Iranian football were identified. Using the method of structural equations model, the optimal financial governance model of Iranian football was determined. The statistical population of this research were all experts in the financial field, financial managers of clubs, auditors and accountants in the field of football, and based on the purposeful sampling method, 20 experts were interviewed. In the quantitative part, the statistical population included managers of provincial football teams and managers of football federations and managers of clubs in the Premier League, Azadegan League, League Two and League Three and the teams in the elimination cup in 1402, which numbered 155 people and were evaluated using the whole number method. Delphi method, Q analysis method, structural equation modeling were used for data analysis. Based on the findings of the research, the components of optimal financial reporting include norms, financial transparency, financial strategies, technical factors, and political and economic factors. Also, the optimal financial governance model of Iran\\\\\\\\\\\\\\\'s premier league clubs has a favorable fit. Based on this, it can be concluded that in order to improve financial governance, clarification of financial issues should be put on the agenda, and also, if the government declares financial independence for government-affiliated clubs, it can be seen that there is more freedom of action for the clubs. It can contribute to the optimal financial governance in football clubs.

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