中文摘要：

风险是实现目标可能产生影响的各种不确定性因素，可能形成实际结果与预期目标的差异。内部控制是对影响企业目标实现的各种风险因素进行分析和控制，从而帮助实现企业目标的过程。担保是对偿还债务的一种保证，担保业务属于高风险经济活动，很多企业因担保陷入诉讼，导致重大经济损失。为防范担保业务风险，企业应加强担保业务控制。文章基于风险导向的内部控制理念，构建了担保业务内部控制的分析框架，全面系统地梳理了担保业务流程及其主要风险点，并提出了针对性的风险控制措施。

英文摘要：

Risk is uncertainties which could impact an organization＇s ability to achieve its objectives, and they may lead the actual outcomes to deviate from the expected goals. Internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its goals. Guarantee is an assurance for compensating liabilities. A great many enterprises involve in lawsuits because of guarantee activities which are a part of high-risk economic activities. It absolutely leads to great economic losses. In order to prevent the risks of guarantee activities, enterprises should strengthen the management of them. Based on the concept of risk-oriented internal control, we analyzed the process and main risks of guarantee activities entirely and systematically. Moreover, this paper put forward several concrete countermeasures of risk control to prevent risks and reduce losses.