Abstract: Selected a sample of A-Share listed firms from 2009 to 2012, this paper investigates the effect of environment uncertainty and the internal control on the probability of going-concern opinion. The main findings as following: The relationship between environmental uncertainty and the probability of going-concern opinion is positive and high quality internal control helps to alleviate the positive relationship, especially for the company hold by non-SOEs. Further inspection also found that, compared with other elements of internal control, excellent mechanism of risk assessment can significantly relieve the positive relationship between environmental uncertainty and the probability of going-concern opinion. This study further confirmed when confronted with highly uncertain business environment, to establish a sound internal control is more important.