catering enterprises can also be listed on a shares. According to the relevant information, the review of catering enterprises listed on A-shares has been strict, mainly involving food safety control and tax supervision. Catering enterprises are opaque, and there are some cases of non-invoicing. There are blind spots in tax supervision, so the review of catering enterprises' listing is relatively strict. Strengthening supervision plays a supervisory role in catering enterprises' A-share listing without affecting listing.