The main vectors of development of the national model of corporate governance are considered. Its institutional features are determined. The specifics of the agency problem resolution coordinates “principal — agent” activity and structure of the board of directors of Russian companies are studied. Features of non-financial reporting and corporate transparency companies are disclosed as well as the basic contradiction of the formation and development of the Russian model of corporate governance is determined.
The article deals with the specifics of the main factors of quality of corporate governance in the Russian Federation on the basis of global trends in corporate reporting "standardization" and "mathematization" of administrative decisions. The use of fuzzy cognitive maps in addition to the cognitive matrix, gives visibility and visualization semi factors allowing, with varying degrees of detail to systematize them as a target-driven, intermediate, promote and prevent. According to the Russian scientific community, among the 35 parameters, affecting the quality of corporate governance, according to the cognitive analysis to the dominant factors of mutual discord are the following: 1) inefficient system of quality management; 2) high transaction costs of interaction between participants of corporate governance; 3) concealment of material information; lack of a clear separation of functions of control and management stock ownership; 4) low standard of living; 5) low organization of monitoring and control in the redistribution of resources companies. The article concluded that cognitive modeling tools enable us to obtain qualitative information, which increases the level of soundness and integrity management solutions in the field of semi-parameters of corporate governance.
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