COVID-19大流行對餐飲業產生重大的影響，餐廳必須展現出韌性以適時回應危機 並發展出調適策略。本研究採用半結構式訪談法，以立意抽樣法訪談21位餐廳負責人 與高階經理人，瞭解餐廳在新冠疫情的衝擊中，餐廳如何展現出韌性及在困境中的調適 策略。根據訪談分析結果，本研究萃取出餐廳韌性調適策略的四個面向，包括：強化資 金與成本控管、安撫員工身心健康、改變/發展新商業模式，以及加速餐飲業科技化，作 為協助餐廳業者和政策制定者研擬疫情下的餐廳經營模式與戰略，以減緩餐飲業未來面 對大型流行病或災難所造成的影響。

The COVID-19 pandemic has had a major impact on the food and beverage industry, and restaurants must demonstrate organizational resilience to respond immediately and develop adaptation strategies. This study adopts a semi-structured interview method and interviews 21 restaurant leaders and senior managers with the purposive sampling to understand how the restaurant demonstrates resilience and its adaptation strategies during the COVID-19 pandemic. According to the interview analysis results, this study extracts four aspects of restaurant resilience adaptation strategies, including: strengthening capital and cost control, appeasing employees' physical and mental health, changing/developing new business models, and accelerating the technological transformation of the catering industry. It can assist restaurant operators and policy makers in developing contemporary business models and strategies to mitigate the impact of future pandemics or disasters in the food and beverage industry.