TODAY, THE TERM "CORPORATE GOVERNANCE" IS OF INTEREST AND DEVELOPING CONCEPT IN THE BUSINESS WORLD.CORPORATE GOVERNANCE IS THE FOUNDATION OF CORPORATE RELATIONSHIPS WITH BENEFICIARY GROUPS. IT IS NECESSARY TO PAY ATTENTION TO INTERNAL AND EXTERNAL FACTORS AS WELL AS ECONOMIC, POLITICAL, AND CULTURAL CONDITIONS OF EACH COUNTRY IN ORDER TO FORMULATE A DESIRABLE CORPORATE GOVERNANCE SYSTEM. ACCORDINGLY, IN THE CURRENT SITUATION, ONE OF THE FACTORS, WHICH IMPROVES FINANCIAL AND ECONOMIC PERFORMANCE AND, CONSEQUENTLY, INCREASES THE PROFITABILITY OF COMPANIES, IN OTHER WORDS, IMPROVES THE SITUATION OF COMPANIES, IS TO USE CORPORATE GOVERNANCE ELEMENTS INCLUDING THE PERCENTAGE OF INSTITUTIONAL INVESTORS, THE PERCENTAGE OF NONEXECUTIVE DIRECTORS, AND THE PERCENTAGE OF MAJOR INVESTORS. IN THIS RESEARCH, THE MAIN GOAL IS TO ANALYZE THE ROLE OF CORPORATE GOVERNANCE IN THE FINANCIAL PERFORMANCE OF ATLAS TEDA COMPANY. THE RESEARCH IS A KIND OF QUANTITATIVE AND FIELD RESEARCH. THE STATISTICAL POPULATION OF THE RESEARCH INCLUDES EXPERTS IN THE FIELD OF RESEARCH AND MANAGERS AND EMPLOYEES OF ATLAS TEDA COMPANY IN TEHRAN. RESEARCH STRATEGY IS ANALYTICAL SURVEY AND TOOL OF DATA COLLECTION IS QUESTIONNAIRE. THE FINDINGS SHOW THAT THE PERCENTAGE OF INSTITUTIONAL INVESTORS, THE PERCENTAGE OF NON-EXECUTIVE DIRECTORS, AND THE PERCENTAGE OF MAJOR INVESTORS AFFECT THE FINANCIAL PERFORMANCE OF ATLAS TEDA COMPANY AS THE MAIN DIMENSIONS OF CORPORATE GOVERNANCE.