The goal of this research is to treat the influence of governance mechanisms on the banking performance in two systems of governance universal. There are three models of governance virtually universal. We are going to put the light on the model germano-Nippon and the model Franco-Italian and on the measures of the performance. Then, we will analyze the effects that exercise internal governance mechanisms on the social performance of banks belong to the context germano-Nippon and the context Franco-Italian. To estimate the performance, we retained three performance measures that are ROA, ROE and MTB, and to apprehend the governance we retained the council of administration, its size, its independence and the concentration of capital. In order to study the impact of the internal governance on the banking performance in the context germano-Nippon and the context Franco-Italian. In this framework, we have produced mixed results, which differ from one context to another.