新冠肺炎疫情下餐饮企业面临的财务风险与对策研究——以海底捞为例

Research on the Financial Risks and Countermeasures of Catering Enterprises under the COVID-19 Epidemic—Taking Haidilao as an Example

摘要: 新冠肺炎席卷全球后，各行各业都遭受到不同程度的冲击，许多企业面临着史无前例的经营危机，而餐饮业则是受影响程度最大的行业之一。本文以财务风险管理理论为基础，从筹资风险、营运风险、现金流量风险和投资风险四个方面来分析新冠肺炎疫情影响下知名餐饮上市公司海底捞的财务状况，并提出相应的对策及建议。

Abstract: After COVID-19 swept the world, all industries have been impacted to varying degrees. Many enterprises are facing an unprecedented business crisis, and the catering industry is one of the most affected industries. Based on the theory of financial risk man-agement, this paper analyzes the financial situation of Haidilao, a well-known listed catering com-pany under the influence of COVID-19 epidemic, from four aspects: Financing risk, operating risk, cash flow risk and investment risk, and puts forward corresponding countermeasures and sugges-tions.