أهمية حوكمة الشركات و المنشآت العمومية و فوائدها تونس نموذجا

Abstract EN

This research deals with the importance of governance and related standards, which enable us to ensure best practices in the management of public companies.

In the same context, we discussed providing a summary of the theoretical framework of governance, its benefits, principles and the reasons for its spread through the presentation, and analysis of various previous studies that touched on the subject of governance.

In the second part of this work, we discussed the strategy of governance of public institutions and enterprises in Tunisia, where we focus on the analysis in the first part of the project of reform and governance of public institutions and enterprises, which was launched in 2015.

It is very important to note that a general reform strategy was developed and included in the development plan document for 2016-2020 under the topics related to the public and internal governance, human resources and social dialogue, and the financial situation.

The second part included the governance of public companies in Tunisia where we addressed in this context the experience of public bank governance.

We presented the most prominent indicators related to human resources and finances, financial fractions of public banks in Tunisia as we reviewed the reform and restructuring plan of these banks adopted by the Tunisian government.

At the conclusion of our research, we concluded that public companies in Tunisia often have multiple social and political goals that go beyond the company’s economic principles.

These goals threaten their financial balances, which contradicts the simplest principles of good governance.

Also, the success of the march aimed at the governance of all companies and public institutions and moving forward in Setting a clear roadmap for implementing the mechanisms and program of governance in these companies requires, in fact, in addition to full political support, an effective contribution by the rest of the stakeholders and actors in the field.

In particular, the Tunisian General Labor Union and the Tunisian Federation of Industry, Trade and Handicrafts would help the success of the various governance programs of public institutions as a first step towards disseminating the experience and establishing a program for the governance of private companies.