Naji Shayeb Al-rikabi
Bank governance is one of the important tools that contribute to the success of the restructuring operations of some public banks, because these banks constitute a great importance in the infrastructure for the development of the country, which requires their preparation to suit the requirements of sustainable development in terms of work methods, technology used, management philosophy, etc., and the researcher believes The appropriate way to develop these banks so that their strategic goals are achieved and their activities become economically feasible and contribute to the sustainable development of the country is the restructuring of these banks based on the governance of banks. For this purpose, I took a random sample from the Rafidain and Rashid banks and distributed the questionnaire prepared for the purpose of measuring the impact of corporate governance of the independent variable on the restructuring of the dependent variable banks and by 30 questionnaires distributed equally among the employees of these two banks. The measurement results were as follows: 1 - The correlation coefficient between the two variables is the governance of banks (the independent variable) and the restructuring of operations (the dependent variable) is 0.862 and this indicates that the correlation is direct and strong. 2 - The determination coefficient is 0.742, meaning that the governance of the independent variable banks affects the restructuring of the dependent variable banks by 74.2%. The rate is high and the remaining 25.8% is the ratio of the influence of other variables that may be because to regulatory, legal or other factors outside the scope of the research.