High volume of state transactions in Iran has made this type of transactions as one of the vulnerable and crime-prone areas in Iranian administrative system. This vulnerability is the main reason for approval of numerous criminal regulations about state transactions through which, those who have committed an offense during state transactions such as state tenders and bids and have caused a loss to state properties will be prosecuted criminally. Unfortunately heterogeneous and distributed financial and transaction rules and regulations - approved generally according to desire of different executive organizations in order to provide their specific organizational advantages - and lack of comprehensive financial rules especially for tenders have made ineffective the criminal law governing these transactions. The inefficiency of existing criminal law including Collusion in State Transactions Punishment Single Article approved in 1969 should not be neglected since has no commensurability with development of Iranian financial system. Given that the Islamic Iran is seen as a developing country and this feature is one of the most important components for development of state contracts and treaties, and a great volume of crimes and offenses is committed while their execution; therefore, the approach of criminal law and courts toward this subject is a very important matter being discussed in this study in details.