The report of the 19th National Congress of the Communist Party of China pointed out that “China’s economy has been transformed from the stage of high-speed growth to high-quality development，is in a critical period of changing the development mode，optimizing the economic structure，and transforming the driving force of growth. The construction of a modern economic system is the urgent requirement of crossing the pass and the strategic goal of China’s development. Since 2015，the skiing industry has entered the development stage of rapid growth after Beijing won the bid for the Winter Olympic Games. Both skiing lovers and skiing consumption have been on the rise. In 2019，most ski resorts nationwide upgraded their facilities and trained their staff in order to gain more popularity. However，due to the COVID-19 pandemic in 2020，ski resort companies，especially those that operate only in winter，suffered huge losses. This paper makes an in-depth analysis of the operation of ski resorts under the epidemic situation，and explores a new operation mode that can effectively resist operational risks and promote high-quality development of ski resorts.