疫情冲击之下餐饮企业该何去何从——基于我国五家餐饮上市企业财务报表的研究

Under the impact of the epidemic where should catering enterprises go--Research on Financial Statements of Five Listed Catering Enterprises in China

在疫情席卷全球的背景之下,新冠疫情对于我国经济增长形成了巨大的阻碍。一方面,随着疫情封控时长的增加,人均消费水准在持续下降,人们减少出门次数,减少了餐饮消费;另一方面,疫情的到来增加了餐饮企业的运输、生产等各方面成本,加重了资金链压力。作为受疫情影响最为严重的餐饮行业,不少餐饮企业都在生存的边缘挣扎。本文将选取我国五家不同类型的龙头餐饮企业,试图通过对其2019年(正常市场)、2020年(疫情初期)以及2021年(后疫情常态化)三年的企业资产负债、利润以及现金流量质量进行对比分析,发掘新冠疫情的冲击对不同类型餐饮企业财务质量的影响并得出结论。

In the context of the epidemic sweeping the world,the new crown epidemic has formed a huge obstacle to China's economic growth.On the one hand,with the increase in the length of the epidemic closure,the per capita consumption level is continuously decreasing,people go out less often and reduce the consumption of food and beverage;on the other hand,the arrival of the epidemic has increased the cost of transportation,production and other aspects of catering enterprises,which has increased the pressure on the capital chain.As the catering industry most seriously affected by the epidemic,many catering companies are struggling on the edge of survival.In this paper,we will select five different types of leading catering enterprises in China and try to discover the impact of the impact of the new crown epidemic on the financial quality of different types of catering enterprises and draw conclusions through a comparative analysis of their corporate assets and liabilities,profits and cash flow quality for three years in 2019(normal market),2020(early stage of the epidemic)and 2021(post-epidemic normalization).