Wood has a highly complex and anisotropic structure. Its xylem characteristics are key in determining the hydraulic properties of plants to transport water efficiently and safely, as well as the permeability in the process of wood impregnation modification. Previous studies on the relationship between the xylem structure and hydraulic conductivity of conifer have mainly focused on tracheids and bordered pits, with only a few focusing on the conduction model of cross-field pits which connect tracheids and rays. This study takes the xylem structure of conifer as an example, drawing an analogy between water flow under tension and electric current, and extends the model to the tissue scale, including cross-field pits by establishing isometric scaling. The structure parameters were collected by scanning electron microscopy and transmission electron microscopy. The improved model can quantify the important hydraulic functional characteristics of xylem only by measuring the more easily obtained tracheid section size. Then, this model was applied to quantify the relationship between the xylem anatomical structure and hydraulic properties in the pine (Pinus sylvestris L. var. mongholica Litv.) and the spruce (Picea koraiensis Nakai), and also to evaluate the effects of the number and size of cross-field pits on xylem conduction. The results showed that the growth ring conduction value of the pine was more than twice that of the spruce for the two tree species with similar growth widths in this study. The tracheid wall resistance of the pine reflected the result of the interaction of the size and number of cross-field pits, in comparison, the wall resistance of the spruce was more sensitive to the number of cross-field pits. Finally, the calculation output of the new model was cross-validated with the literature, which verified the accuracy and effectiveness of the model. This study provides an effective and complete solution for xylem conductivity measurement and the study of wood ecophysiological diversity and processing.