一、科学有效的内控制度是防范企业风险的可靠保障(一)企业风险的分类一般认为企业风险,是指未来的不确定性事件对企业实现经营目标的影响。这里所指不确定事件对企业实现经营目标的影响,既包括不利影响,也包括有利影响。由于某种不确定事件发生使 First, the scientific and effective internal control system is to prevent the reliable protection of business risks (a) the classification of corporate risks Generally believed that corporate risk refers to the impact of future uncertain events on business goals. The impact of the uncertain events referred to here on the business objectives of the enterprise includes both negative and positive effects. Due to some kind of uncertain event happened