This article presents the conception regarding the juridical nature of the relations between the administrator and the society is based on the principle of unifying the juridical system of the administrator of any juridical form of society, which has been achieved through drawing up and adopting of art. 72 of the Law no.31/1990. This text of law that statues: “the obligation and the responsibilities of the administrators are settled by the dispositions concerning the mandate and those specially settled by this law”, is ment to put an end to the controversies that existed until adopting the modern law of societies.