The oil and gas industry is one of the main economic pillars on the way to achieving important goals set forth in the vision statement of country and is considered as the axis of development. The financing of oil and gas projects attracted attention of domestic and foreign banks. It was predicted that international investments in the energy sector will reach $ 22 trillion by 2030, which this amount of investment could be significant because of 24% share of gas in energy field. . Iran by possessing the second largest oil and gas reserves in the world after Russia, has spent about $ 11 billion in the region over the past 11 years that more than $ 7.7 billion was in gas sector.