研发投入具有长期性和不确定性等特征，企业的研发行为会降低当期会计盈余。在研究内部控制质量对企业研发强度影响的基础上，深入分析内部控制作用于企业研发活动的两个路径——抑制管理机会主义风险和抑制研发项目运营风险，结果表明：企业内部控制质量与研发投入强度正相关，内部控制能够显著降低企业的管理机会主义风险和研发项目运营风险，最终有利于提高企业的研发强度，这不仅揭示了内部控制在研发投入方面发挥作用的内在机制，也为我国上市公司的内部控制及研发活动提供了新的经验证据。 R & D investment has the characteristics of long-term and uncertainty, corporate R & D behavior will reduce the current accounting earnings. On the basis of studying the influence of internal control quality on R & D intensity, this paper deeply analyzes the two paths of internal control on R & D activities - restraining management opportunism risk and inhibiting R & D project operation risk. The results show that the quality of internal control and R & D The internal control can significantly reduce the risk of management opportunism and R & D project operation risk, and ultimately help to improve the R & D intensity of enterprises, which not only reveals the internal mechanism of internal control in R & D investment, but also for our country The listed companies' internal control and R & D activities provide new empirical evidence.