In contemporary economic performance, corporate governance is considered an essential prerequisite in building a successful system for creating an attractive investment climate, which is characterized by competing companies oriented and efficient financial markets. Good corporate governance is based on principles of transparency, bias, efficiency, timeliness, completeness and accuracy of information at all levels of management. Companies with good corporate governance and afford easier access to capital markets. The private sector and the movement of financial capital, affect the implementation of corporate governance and influence the development of a culture of corporate governance. Very important to distinguish between corporate governance and corporate management.