Meanwhile , the conflict between personal and enterprise interest results in deep deviation . this paper , based on the theory of humanism , puts forward a new theory - internal equilibrium , paying attention t o human nature and human behavior , recommending less control and more coordination . the basic theory of internal equilibrium already be well explained , consists of concept , feature , relations and difference between internal control and equilibrium 本文主张在人本主义理论基础上，对内部控制理论进行扬弃，树立以人为本控制观，即内部制衡思想，提倡适度制约，强调利益均衡，从根本上维护控制者与被控制者双方的利益，平衡矛盾双方，使其相互制约、相互渗透，在一定条件下，相互促进和相互转化，达到动态平衡。
This kind of material interest relations are mainly caused by three reasons : the relation of investment , management / labor and others . according to the different backgrounds , there are three forms of conflicts of interest in securities investment fund : the interest conflicts of affiliated transaction , fund manage fee 借鉴其他国家和地区的立法经验,我国应从明确忠实义务、改革规制政策、充实对具体利益冲突表现形式的法律规制、完善内部制衡机制及强化外部制约机制等五个方面对现行法制加以完善。
