# include <h-char-sequence> new-line searches a sequence of implementation-defined places for a header identified uniquely by the specified sequence between the < and > delimiters, and causes the replacement of that directive by the entire contents of the header.
How the places are specified or the header identified is implementation-defined.
以下节选自ISO/IEC 9899:1999原文:
注意到最后了吗,implementation-defined——没人规定说就是系统目录,而且很多编译器的默认行为也不是仅查找系统目录。即使是同一种编译器,具体的行为尚且可能取决于你提供的选项呢,何况C语言编译器五花八门。