A Theory on Flow Matching with Neural Networks

Yihan He, Qishuo Yin, Yuan Cao, Jianqing Fan, Han Liu
6/8/2026
cs.LGcs.AI

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Abstract

In this work, we develop theoretical foundation for flow matching with neural-network-parameterized conditional velocity fields. We establish convergence guarantees for gradient descent in the over-parameterized 2-layered ReLU neural network regime. We derive generalization bounds for the conditional velocity-field matching objective. Building on these results, we provide Wasserstein-distance guarantees for the samples generated by the induced flow. Our analysis is based on generalization bound for multi-task representation learning with unbounded losses, which may be of independent interest beyond flow-based generative modeling. These theoretical results are validated through extensive experiments on both synthetic and real-world image benchmarks.

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@article{he2026theory,
  title  = {A Theory on Flow Matching with Neural Networks},
  author = {Yihan He and Qishuo Yin and Yuan Cao and Jianqing Fan and Han Liu},
  year   = {2026},
  eprint = {2606.10089},
  archivePrefix = {arXiv},
  url    = {http://arxiv.org/abs/2606.10089v1}
}

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