The vision of the Head of State, His Excellency Patrice TALON, reflected in the Government’s Action Program (PAG) 2016-2021 is to relaunch in a sustainable way the economic and social development of the country. This vision implies a commitment and efforts which go through the consolidation of democracy, the rule of law and good governance. Only quality governance can make it possible to increase the effectiveness of public action and ultimately meet the needs of inclusive growth and sustainable development. It is with this in mind that coherent reforms have been undertaken at the administrative, political and economic levels since 2016. These reforms aim, among other things, to: rationalize the management of State assets; strengthen the quality of public services; improve the business environment and; promote investments that will ultimately improve the well-being of all Beninese. The need to improve the governance of public enterprises, to frame the role of boards of directors, to strengthen control and accountability by public enterprises, has been accentuated with the increase in budgetary risks and against -performance of public enterprises in recent years. To meet this challenge, one of the key reforms carried out at the Ministry of the Economy and Finance is the creation of the General Directorate of State Participations and Denationalization (DGPED) whose mission is to ensure control. and financial supervision of public enterprises in Benin. The DGPED embodies the State as a shareholder, a State which ensures the professionalization and efficiency of the management bodies of public enterprises, a State which knows how to develop its assets and its equity investments, a State which makes public enterprises contribute to the achievement of economic and social objectives. To better exercise this shareholder function of the State, the DGPED has defined control and monitoring mechanisms including the establishment of a management dialogue resulting in the organization of a periodic review on the state of governance of public enterprises in Benin. It is a framework for exchanges which allows to: