Résumé
Contribute to a better understanding of the Iranian health financing system and draw some useful clues for policy makers are the aim of the study. We interviewed a purposeful sample of 25 participants from 7 main actors in Iranian health Insurance system in late 2007. We asked about three main tasks of health financing system: revenue collection, Risk Pooling and Purchasing and used a model suggested by Guy Carrin to design the study and the framework method for the analysis. Unknown insured rate, Regressive financing and, non transparent financial flow, Fragmented system and non compulsory insurance, Nonscientific designed BP, non health oriented and expensive payment system, uncontrolled demands and defect in administrative efficiency are seven themes which explain the defects of current universal coverage in Iran. A long term systematic approach plan is required in any reform in Iran's health financing system. The plan should aim to respond the above problems systematically