财务治理是公司治理的深化和发展,财务冲突是财务治理的客体,本文以财务治理为导向揭示出财务冲突的表现形式并提出其协调方法,旨在为财务治理的完善提供一些建议。关于财务治理的涵义,国内学者有很多种观点,但主要分为两大流派,一派是基于财权流的观点,主要代表人物是伍中信。 Financial governance is the deepening and development of corporate governance. Financial conflicts are the object of financial governance. In this paper, we take financial governance as a guide to reveal the forms of financial conflicts and propose their coordination methods. The purpose is to provide some suggestions for the improvement of financial governance. As for the meaning of financial governance, domestic scholars have many kinds of views, but they are mainly divided into two genres. One is based on the view that property rights flow. The main representative is Wu Zhongxin.