In the new economy, new corporate governance, social and environmental standards are set, as well as non-financial issues that come to complete the global performance of the company reflected in the financial indicators. The results of our work bring more value to the knowledge stage in this field through the following qualitative aspects of the scientific research activity: a) It presents the reevaluation of the organizational theories which lead to an approach concept of the management and control system of the organization which is the corporate governance concept; b) The elaboration of...