摘要:AbstractThe economic and social life of an economic agent (organization) is dominated by the specific organization manner and the rapports between the various categories of physical or legal persons who are directly or indirectly involved in its activity and management. Thus, on one hand the managers, on the other the shareholders (present and potential investors) are interested in the economic performance of the company and the ability to influence the distribution of fortune. In this framework the manager holds the main role, being the protagonist of value creation, possessing the managing power and guaranteeing that the other physical and legal persons will get their fair share of the fortune.