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).
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