By taking 351 companies in continuous three years financial plight and 351 companies in continuous three years financial health in A-share listed companies during 2009—2011 as an example, by using the data during 2007—2011, this paper analyzes the prediction effect of continuous management uncertain audit opinion on companies’ financial plight and the results show that the continuous management uncertain audit opinion of an accounting firm has predicting effect on companies’ financial plight and has stronger predicting capacity on the time which is closer to the companies’ financial plight happened and that the predicting capacity of the accounting firms with good fame on companies’ financial plight is stronger. Thus, GCO of a certified public accountant has certain decision-making correlation to a company’s stakeholders.