近些年，特别是进入新世纪以来，我国餐饮行业发展速度很快，在国民经济中扮演的角色愈来愈重要。伴随着数字经济时代的来临，人们的消费方式发生了很大的变化，行业竞争加剧，餐饮行业开始向产业化、标准化发展，餐饮企业通过连锁经营模式提高品牌影响力和竞争力。席卷全球的新冠疫情持续达三年之久，对餐饮业也造成了非常的影响，许多餐饮企业在发展过程中由于缺乏有效的、系统的财务风险管理制度和方法，在本次疫情中遭受了重大损失，甚至倒闭。如何有效的识别企业面临的各种财务风险，科学的评估其对企业的影响，并有效的进行应对。当面临的环境发生重大变化时，企业如何作出有效的评估，重新对战略目标做出审视并调整风险管理措施，对连锁餐饮企业未来的发展是十分有意义的。S餐饮公司在国内有近两百家连锁餐厅，在海外也开设了连锁餐厅，处于快速发展期，其在新冠疫情过程中受到了很大的影响，经营结果与设定目标差异很大，面临着较大的财务风险，这反映出了该公司在财务风险管理存在一些问题。本文以S餐饮公司作为财务风险管理的研究对象，首先运用COSO-ERM（2017）风险管理框架，从治理与文化、战略与目标的制定、财务风险管理的执行、复核与修正、信息沟通与汇报等要素角度对S餐饮公司的财务风险管理现状进行了分析。其次分析了该公司实际经营绩效与制定目标的差异，并分析外部环境的变化对公司筹资风险管理、投资活动风险管理、经营活动风险管理等的影响，以及内部环境发生的变化对公司财务风险管理的影响，同时分析了公司在财务风险目标审阅与修正存在的问题。最后，针对S餐饮公司存在的财务风险管理问题，提出了在治理和文化方面、战略目标制定方面、风险管理执行方面、复核与修正方面以及信息沟通方面的改进建议。本文的研究有利于解决S餐饮公司存在的财务风险问题，为其建立有效全面的财务风险管理体系提供建议，有助于其在国内和海外的迅速发展过程中有效管理财务风险。同时，为国内餐饮企业，特别是连锁餐饮企业建立和优化财务风险管理提供帮助，为其在疫情过后的迅速恢复和发展助力。

There have been rapid developments in the catering industry in recent years and it has become an important composition of national economy. The advent of new era of digital economy brings great changes in people‘s consumption patterns. The catering industry has begun to develop toward industrialization and standardization as the competition is getting intensive. Catering enterprises improve their brand influence and competitiveness through chain operation mode. The COVID-19 pandemic, which has lasted for three years across the world, has also had an extraordinary impact on the catering industry. Many catering enterprises suffered heavy losses and even went bankrupt due to the lack of effective and systematic financial risk management systems and methods in the development process. It is very important for the future development of chain catering enterprises to effectively identify various financial risks faced by enterprises, scientifically assess their impact on enterprises, and effectively deal with them, as well as to re-examine strategic objectives and adjust risk management measures when facing major changes in the environment.S Catering Company has nearly 200 chain restaurants in China and has also opened chain restaurants overseas. It is in a period of rapid development. It has been greatly affected by the COVID-19 pandemic, and its operating results are quite different from the targets set. it is therefore faced with great financial risks, which reflects some deficiencies during management of financial risk. By taking S Company as an example, this paper gives an overall study on its financial risk management. Firstly, it uses the COSO-ERM (2017) risk management framework to analyze the present status of financial risk management of S Company from the perspectives of governance and culture, the formulation of strategy and objectives, the implementation of financial risk management, information communication and reporting. Secondly, it analyzes the difference between the company‘s actual operating performance and the goal, it also analyzes the influence of changes in the external environment on the company‘s financing risk management, investment activity risk management, business activity risk management, as well as the influence of changes in the internal environment on the company‘s financial risk management. At the same time, it analyzes the company‘s problems in the review and correction of financial risk objectives. Finally, aiming at the problems existing in the financial risk management of S Company, the paper gives some useful recommendations in the aspects of main elements of risk management. The study of this paper is helpful to resolving the problems regarding the management of financial risk in S Company, providing recommendations for establishment of an effective and comprehensive system to improve its financial risk management, and helping it to effectively manage financial risk in the process of its rapid development both in China and overseas. At the same time, it will help domestic catering enterprises, especially chain catering enterprises, to establish and optimize financial risk management, and it will facilitate their rapid recovery and development after the epidemic.