"This article presents a theoretical concept of the foundation of company organisations and their nature as a function of corporate governance. The author discusses the moral, philosophical and theoretical foundations of corporate objectives from the perspective of reviewing theoretical considerations of ownership, rights and control since these are at the base of the experience of all organisations, from whatever level of economic development, as regards the concept of corporate governance. Particular issues connected with this concept include the institutional framework and the development of capital markets. The article is based on historical research and presents a deepening of our theoretical knowledge of corporate governance, with a focus on property, the nature of the company and its moralphilosophical aspect and also the implications of the separation of ownership from management. The influence of ownership within a corporate structure should necessarily be significant, since the entire process of management gains its origins from the ownership structure. "

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