This thesis talks about the government-corporate governance in the Sultanate of Oman and it is one of the concerns that the government has given great attention recently in terms of the legislative framework and legal regulation. This is due to the importance of these companies in contributing to the diversification of income sources for the national economy. The thesis problem discusses how the legal system of the government-corporate governance in the Sultanate achieves the principles of governance and transparency in the companies whether fully or partially owned by the government, and it also examines the role of the auditing parties in overseeing the governance system. The thesis concludes with many findings and recommendations. The most prominent results are that Oman's legal system has regulated the legal structures for the boards of government companies in various legislations; the existence of a correlation between the principles of government-corporate governance and the principles established by the Anti-Corruption Agreement, and that the governance system is one of the means of attracting investments. As for the thesis recommendations, the researcher recommends gathering all legal texts related to government-corporate governance in one single law and proposes to develop a special indicator to measure government companies' commitment to the principles of governance.