| Yhteenveto: | The current governance model is a fundamental change in the corporate culture, given the constant change and globalization of markets, it serves to strengthen the organizational structure of the company, particularly Mexican small and medium enterprises (SMEs) are more vulnerable to change, what comes the interest of "Analyze corporate governance as a competitive strategy in SMEs of Mexico" under the assumption that SMEs are more competitive by adopting management as corporate governance, and if not adopted this strategy, the company may be displaced from the national or international market.As a result the long term, this strategy aims to create social and economic welfare of SMEs, being labor strength in Mexico
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