This study aims to identify if the application of the principles of governance in the small enterprises in the Kingdom of Saudi Arabia after Corona pandemic, the analytical and descriptive approach was adopted to measure to what extent the commitment to corporate governance affects improving strategic decision-making in the small enterprises after the Corona pandemic in the Kingdom of Saudi, the study population consisted of almost from the small enterprises, including commercial, service and industrial enterprises in the city of Khamis Mushait, the sample of the study was selected of (107), the questionnaire was distributed to the random sample selected of the small enterprises. (107) of the distributed questionnaires were answered, representing the study population. Arabia, the researchers came up with the following findings: There is a statistically significant relationship between corporate governance and (improving information systems and making strategic decisions in the small enterprises). There is a statistically significant relationship between the principles of corporate governance and improving information systems in the small enterprises in the Kngdom of Saudi Arabia. There is a statistically significant relationship between the principles of corporate governance and making strategic decisions in the small enterprises in the Kngdom of Saudi Arabia