摘要：The social security system is considered as a basic prerequisite for economic, social and cultural development in any country and a lever with the importance of establishing social justice in the world's civil societies. Due to the high importance of the issue of financial sustainability assessment in the Social Security Organization, this study aims to identify the factors affecting the financial sustainability of the country's Social Security Organization and introduce strategies to improve the financial sustainability of the organization. Using the grounded theorizing method, through interviews with 19 experts by snowball sampling method, by reviewing the research literature and consulting with experts, interview questions were designed as semi-structured interviews and data were collected. Findings show that demographic factors, employment level, coercive accidents, economic sanctions, resistance to controls, support ratio, human capital and insurance policies are considered as determining the financial sustainability of the Social Security Organization. Political-economic factors, cultural contexts and insurance policy, and resource-expenditure management, appointment of managers, investment security, and government debt accumulation also affect an organization's financial sustainability. Actuarial calculations, regulatory system, multi-layered social security system, business environment, pension system reform, reform and improvement of financing systems, investment management, segregation of duties of the protection-insurance system, information system integration and implementation of government obligations as strategies affect the financial sustainability of the Social Security Organization. Financial stability of the Social Security Organization improves the social welfare.
