Background and Aim: Commercial companies as a powerful economic entity have many stakeholders. The optimal state of the company is when the interests of these stakeholders are between the beneficiaries of the same category or between the beneficiaries of different categories and it leads to many problems such as agency costs, mistrust of the company and as a result the inability to attract small capitals.
Materials and Methods: This article is descriptive and analytical. Materials and data are also qualitative and data collection was used in collecting materials and data.
Ethical Considerations: In this article, the originality of the texts, honesty and trustworthiness are observed.
Findings: The conflict of resources caused by the exercise of powers of representation of managers in companies, the conflict of interests caused by achieving the maximum efficiency as a motivat company are among the most important examples of the conflict of interests of managers in commercial companies.
Connlusion: The legal bill to amend a part of the Trade Law of 1347 and the Trade Law of 1311 in the direction of the efficiency of the company and maintaining the balance and not creating has considered solutions in several articles. Dismissal and installation of managers, prohibition of receiving loans, prohibition of transactions with companies, prohibition of competition with the company, incentive regulations and the right to file a lawsuit are among the most important solutions for the conflict of interests of managers in commercial companies.