The interpretation of conflicting financial and accounting laws is a key issue in the fields of law and economics, necessitating specific rules to resolve conflicts and facilitate the implementation of laws. In this context, interpretation must encompass not only the true intent of the legislator but also reflect the aims and objectives of the law. Various methods, such as literal interpretation, systemic interpretation, and hierarchical rules can contribute to a better understanding of these laws. Furthermore, in the analysis of financial and accounting regulations, the existence of clear rules and the familiarity of managers and decision-makers with these laws significantly impact the financial performance and accountability of organizations. Research indicates that to enhance financial transparency and improve the financial functions of the government, there is a need for designing appropriate financial rules and expanding awareness of them at managerial levels. The lack of adherence to financial rules and the challenges related to how the revenues from oil exports are integrated into the budget have become serious obstacles to the stabilization of financial policies. Therefore, it is essential to review the structure and functionality of these rules, such as the Currency Stabilization Fund and the National Development Fund. A systematic interpretation of the constitution is also a key factor in maintaining the coherence of the legal system and preventing the fragmentation of laws. Additionally, issues related to civil and punitive liability and the impact of laws on stock market transactions are other areas that require more precise clarification. Studies have shown that to enhance efficiency and meet current needs, fundamental reforms in financial and accounting laws and regulations must be implemented. Moreover, the establishment of transparent and effective financial reporting systems can help boost public trust in government institutions and strengthen their role in the sustainable development of the country.