Abstract
Since the founding of the People's Republic of China, China's civil aviation industry has been developing rapidly and occupies an important position in the country's economy and transportation, at the beginning of 2020, the world broke out in a large-scale epidemic -- COVID-19. During this period, all walks of life suffered a huge impact. A large number of enterprises went bankrupt due to high risk and insufficient response capacity. What are the major effects on the financials of company and what are the main reasons that cause this substantial change? With the liberalization of national policies and the transformation of the epidemic, tourism has gradually recovered. Nowadays, this kind of topic becomes more and more popular, some people have become interested in what’s going on of the airline company especially the stocks. To see how the China Southern airline worked and operated to affect the financials during COVID-19, that is the reason why this paper needs financial analyze to tell people.
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