摘要：目前我国学者对财务冲突的研究主要针对独立的单一企业，以单一企业为研究对象，研究其内部利益相关者之间的财务冲突及其与外部利益相关者之间的财务冲突。而以集团企业为研究对象，研究其内部母子公司之间财务冲突的文献较少。本文以中国外运长航集团有限公司为例，通过分析其母子公司财务关系的现状，指出了集团企业管理中出现的母子公司间利益冲突的表现以及由此带来的不良影响，解析出财务冲突产生的原因，并提出了协调财务关系的一些见解。
Abstract:At present our country scholars study of financial conflict is aimed at independent single enterprise, as a single enterprise as the research object, and study its internal financial conflicts between stakeholders and the external financial conflicts between stakeholders. And to group companies as the research object, studies its internal financial conflict between mother and child company literature is less. Sinotrans changhang in China based on group co., LTD as an example, through the analysis of the status quo of its parent subsidiary financial relations, pointed out the group in the enterprise management of conflicts of interest between parent-subsidiary performance and the resulting negative effects, parsing out the causes of financial conflicts, and coordination of financial relationship some opinions are put forward.