New Public Management means running the State like a business. Even if the administrative sector is not a market, it must be efficient and effective, i.e., respond transparently to the needs of citizens and users. Several researchers have tested the impact of governance practices on corporate performance. They have concluded that good corporate governance can improve performance, which is why we were interested in the topic of "optimizing governance and the performance of Cameroonian companies". The aim of this research was to analyze good governance practices in relation to the organizational performance of companies in the Cameroonian context. Interest in this topic was prompted by two observations. Indeed, for several years now, corporate governance has been attracting the interest of everyone, including business leaders, politicians, investors and, more particularly, researchers who have found in governance a subject from which to draw their research themes and extol the merits of governance. As a result, interest in good corporate governance practices has reached the highest level. We start from the general hypothesis that optimizing governance has a significant influence on the performance of Cameroonian companies.