With the continuous development of Chinese market economy,domestic enterprises are facing increasingly competitive pressure.For enterprises,their own healthy and stable development is the starting point of their operation and decisionmaking.Catering industry belongs to service industry in China.Affected by the overall economic environment,it has suffered a serious blow and is faced with a severe financial risk crisis.Based on this,catering enterprises need to pay more attention to financial risk management.How to survive in the epidemic crisis,turn the crisis into an opportunity,and realize the sustainable development of Enterprises is the challenge for the catering industry enterprises to face.Therefore,the analysis of the financial risks tatus of listed catering enterprises has an important reference value for the whole catering industry.Due to the influence of the overall economic environment,the catering industry has suffered a heavy blow,and the prospect is not optimistic.Based on this,catering enterprises need to pay more attention to financial risk management.How to survive in the crisis and realize the sustainable development of enterprises has become a big problem for the catering industry enterprises to solve.Therefore,the analysis of the financial risk status of the listed catering enterprises has an important reference value for the whole catering industry.This paper first,it sorts out the literature on financial risk research at home and abroad,and puts forward the reasons for choosing entropy method and efficacy coefficient method to conduct financial risk evaluation analysis on X catering company.Secondly,by analyzing the operating environment and financial status of X catering company,the potential financial risks of the company are preliminarily identified.Thirdly,based on the results of the preliminary identification of financial risks,a financial risk evaluation index system is constructed,which consists of ten evaluation indicators.Then the entropy value method was used to empower the index,and the improved efficacy coefficient method was used to score the index,and the comprehensive financial risk score and financial risk level of X catering company were finally obtained.The analysis results show that the financial situation of X Catering company fluctuates greatly in the past five years,especially the financial risk in the past two years is in a moderate early warning state,and the situation is relatively severe.Finally,according to the above analysis of the financial risks of X Catering company,combined with the characteristics of the catering industry,several more targeted measures and risk warning tips to control the financial risks are put forward. |