WCM architecture is divided in two major parts. System and Business Both, the folder structure and the database structure reflect this division.
System consists of all the files and folders outside the business folder. It is not suggested to modify any file outside the business folder.
The basic guidelines is to avoid any modification in the system folder except configuration files. In contrast, the business folder can be modified as suited to modify the behavior of the content types (bizobjects) and their respective UIs.