Aim and Introduction
The Iranian economy is full of bitter experiences of transferring state-owned enterprises to the private sector, so that a large number of them have either returned to the state or their wheels have stopped forever. For this reason, policymakers and government officials have directed transfers towards Development and Civil of Counties Cooperatives in order to avoid previous failures and strengthen social cooperation. Although examples of the failure of this type of cooperatives in the governance of enterprises can be cited and numerous reasons can be listed, experts consider the lack of indicators in determining the competence of cooperatives that have entered the field of administration and management of enterprises to be one of the fundamental reasons. Therefore, the present study was conducted with the aim of identifying and explaining the indicators of transferring state-owned enterprises to Development and Civil of Counties Cooperatives in Ilam province.

Methodology
This research is exploratory in nature, and in order to understand the antecedents and consequences, it has explored the experiences of 16 employees of public organizations in Ilam city by using a random sampling method until reaching theoretical saturation. The data is based on the open, axial and selective coding method, combining the terms used by the participants themselves; Analysis and finally the categories and components are obtained. In this way, after conducting the interview, open codes are extracted and then by merging and integrating the open codes, the axial codes are determined. MAXQDA 2020 software was used for data analysis. Then, the components were prioritized using the fuzzy Delphi method.

Findings
This research is a mixed method in terms of research methodology. In the qualitative phase, thematic analysis strategy was used, and in the quantitative phase, the fuzzy Delphi approach was used. In order to collect data in the first phase, 12 scientific and practical experts were invited to discuss the topic using a focus group method, and in the second phase, 9 of them were invited to participate in the Delphi panel.

Discussion and Conclusion
The results showed that decision-makers should consider six indicators of the competence of the executives, organizational cohesion, transparency and accountability, financial capacity and economic management, technical capacity and executive management, and local development when transferring a state-owned enterprise to an urban development and development cooperative. Also, the results of the fuzzy analysis show that from the experts' point of view, all six indicators have appropriate importance and validity. For this reason, the competence of those who have declared their readiness to run a state-owned enterprise should first be assessed and then a decision should be made to transfer the enterprise to them. In this way, the challenges and problems that have arisen in past transfers can be partially resolved. One of the concerns of economists and also those involved in the field of cooperatives is that people who claim to run a state-owned enterprise initially enter with motivation, but then their motivation and enthusiasm gradually decrease and they completely abandon the cooperative and the project. This issue has been incorrectly established in the minds of many cooperative executive managers.