“利益冲突”是现实生活中极易产生腐败的一个根源,防止“利益冲突”的发生是我国目前面临的重要课题。只有加强廉政建设的预防功能,提高反腐败机制设计科学水平,才能有效遏制“利益冲突”现象。经过国外大量的实践反复验证,防止利益冲突制度是国际社会通行的、有效的反腐手段。本文试从利益冲突的内涵、国外取得的经验着手,逐层剖析我国防止利益冲突制度建设现状,针对如何建立健全防止利益冲突制度机制进行一些探讨。 “Conflict of interest” is one of the root causes of corruption in real life. Preventing the occurrence of “conflict of interest” is an important issue in our country. Only by strengthening the prevention function of the building of a clean and honest government and by improving the scientific design of anti-corruption mechanisms can we effectively contain the phenomenon of “conflict of interest”. After a large number of foreign practice repeatedly verified that the system to prevent conflicts of interest is an effective and effective means of anti-corruption in the international community. Based on the connotation of the conflict of interest and the experience gained abroad, this article attempts to analyze the status quo of the construction of the conflict prevention system in China one by one, and discuss how to establish and improve the system of preventing conflicts of interest.