Conflict management is still an open issue in the application of Dempster Shafer evidence theory. A lot of works have been presented to address this issue. In this paper, a new theory, called as generalized evidence theory (GET), is proposed. Compared with existing methods, GET assumes that the general situation is in open world due to the uncertainty and incomplete knowledge. The conflicting evidence is handled under the framework of GET. It is shown that the new theory can explain and deal with the conflicting evidence in a more reasonable way.