حاکمیت شرکتی و واحدهای بخش عمومی

Public entities’ Corporate Governance is a concept that is gaining more and more field both in specialized literature and in practice. The public bodies’ Corporate Governance as leadership and control method involves a set of clear rules and principles (integrity, honesty / sincerity, transparency and responsibility), clear risk management and control mechanisms, elements needed to achieve the purpose of public entities, which is satisfying public needs. Is Corporate Governance necessary within public entities? Can it contribute to the efficient use of public funds, the decrease of expenses or budget deficits, the elimination of corruption and the increase in performance in public entities? The purpose of the paper is to achieve an academic analysis of the development process of the Corporate Governance concept in public entities and of how it is an efficient governance form. The research methodology was based on consulting specialized literature, respectively using the historical method for pointing out the milestones in the Corporate Governance concept evolution and the comparative method for the analysis of advantages and disadvantages of corporate governance in the private sector and how this model can be implemented in the public sector.