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| 新冠疫情下的全聚德财务困境研究 摘 要：今年是整个经济市场遭受打击的一年，尤其是在我国的餐饮行业，越来越多的餐饮商家选择关掉店铺。国外关于财务困境的研究起步较早，但是国内对财务困境的研究起步较晚。财务困境研究过程是一个漫长的过程，财务困境问题已经成为理论和实务界关注的重点。陷入财务困境的上市公司轻则会影响公司经营效益，重则面临退市风险。不仅会阻碍企业自身的发展，也会给各方带来不利的后果和损失。因此，对财务困境问题的研究是十分必要的。本文通过全聚德2019年第三季度到2020年第三季度的财务报表来分析全聚德在新冠疫情下的财务困境，指出全聚德存在的问题，并据此提出相应的对策。 关键词：全聚德；财务困境；新冠疫情 Research on Quanjude's Financial Distress under the New Crown Epidemic Abstract: This year is a year in which the entire economic market has been hit, especially in my country's catering industry. More and more catering businesses choose to close their stores.Foreign research on financial distress started earlier,but domestic research on financial distress started late. The research process of financial distress is a long process,and the problem of financial distress has become the focus of the theoretical and practical circles. Listed companies in financial distress will affect the company's operating efficiency at least, but face the risk of delisting. It will not only hinder the development of the enterprise itself, but also bring adverse consequences and losses to all parties. Therefore, the research on financial distress is very necessary.This article analyzes Quanjude’s financial difficulties under the new crown epidemic through Quanjude’s financial statements from the third quarter of 2019 to the third quarter of 2020,points out the problems of Quanjude, and proposes corresponding countermeasures accordingly. Keywords: Quanjude; financial distress; new crown epidemic |
