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| 1 | The paper deals with presentation of the value beginnings of governance quality. The author considers the key provisions which identifies indicative orienting role of governance quality. According to a second position valuebeginnings of governance quality are presented as a functioning of values. The important moment in this research is studying the correlation between values and goals: on the one hand, the value determines the goal, on the other hand the value can be considered as the ways to achieve more significant goals. Social and philosophical representation of values foundations of the phenomenon of quality management has allowed considering the explicit expression of quality through the “significance”, “value”, “ideal image” of management. Also, to emphasize the ambivalence of perception of the real and the ideal in the essence of quality management, the described aspects of functioning of values is presented in certain funds and ways to achieve goals. Socio-philosophical context allows us to consider the subject of research in the dialectic of personal and social, ideal and “empirically” real. Keywords: governance quality; value; relevance; intention; functioning of values | 725 | ||||