This article aims at realizing a review of literature on the governance theories applied to the state owned enterprise. It tries to study the various currents of governance and to highlight the state owned enterprise corpus. According to this literature review, the article proposes the state roles in the state owned enterprise. In this sense, the theoretical and framework of this article emphasizes the contributions of governance theories on the state owned enterprise functioning and the development, while considering its peculiarities in the public management sphere. Furthermore, the article informs about the futures research perspectives research regarding the state owned enterprise governance.
