本文从条件稳健性和非条件稳健性入手,分析新的内部控制制度对公司会计行为的影响,考察其有效性。检验结果表明:现行内控机制对公司财务行为有引导与约束作用,内控质量的高低直接影响会计稳健性程度,尤其是内控质量的增强显著提升稳健性,且主板公司好于非主板公司。 Starting with conditional robustness and non-conditional robustness, this paper analyzes the impact of the new internal control system on the accounting behavior of companies and examines its effectiveness. The test results show that the current internal control mechanism guides and restrains the financial behavior of the company. The quality of internal control directly affects the degree of accounting conservatism. In particular, the enhancement of internal control quality significantly improves the robustness, and the mainboard companies are better than the non-mainboard companies.