Background: Conflict of interest can be one of the roots of corruption in governance structure. If this issue is properly recognized and appropriate solutions for management and prevention are presented and implemented, the possibility of corruption will be reduced. The conflict of interest in the health system is a serious challenge, the different aspects of which must be investigated and identified. The purpose of this study is to emphasize the importance and expression of ground-forming factors, as well asmethods to manage conflict of interests in the governance and management positions of Iran's health system. Methods: In order to collect the required information for this review study, library methods were used and related texts were obtained via searching forgoogle scholarand googleFarsi and English keywords of health system, and conflict of interests. about a total of 69 studies were obtained, of which were selected. Results: A conflict of interest exists when employees can potentially abuse their position, but corruption occurs when employees have abused their position. Therefore, the existence of conflict of interest does not always lead to corruption, but the occurrence of any corruption occurs in the context of a situation of conflict of interest. Therefore, it is necessary to prevent and fight against corruption, to manage possible conflicts of interest. Progress of the country has occurred where there wereno conflicts of interest, whilesetbacks have occurred where there was an obvious conflict of interest. Conclusion: It is necessary to prevent and fight against corruption by recognizingthe roots of corruption. For this reason, it is very important to recognize the conflict of interests as the most important root cause of corruption. Reforms in the health system will not be possible without paying attention to the conflicting interests. Existence of corruption in systems such as determining treatment tariffs, determining drug prices, allocating drug currency, etc., are all formed in the context of conflict of interests. The root of many setbacks in the country can be eliminatedby solving the problem of conflict of interest. The issue of conflict of interest in any sector must be managed because otherwise it becomes the basis for corruption and waste of public resources and makes people distrustful of the government and the public sector.