摘要假如把企业比作一个人，财务管理是人的头部，营运资金则是人的大脑，而企业生产经营活动就像是人进行日常活动。营运资金就宛如人脑一样，控制着企业的正常运转。对于企业来说，大脑是否合理控制，意味着企业是否能健康成长、发展壮大。如今经济发展快速，人民的生活越来越好，所产生的垃圾也随之增加。在国家环保政策的支持下，越来越多的企业进入环境卫生行业。企业能否在众多竞争者中脱颖而出，取决于企业的营运资金管理强度。本文选取垃圾焚烧发电公司——绿色东方新能源公司作为分析对象，首先简要介绍该公司基本资料、组织架构；其次从流动资产和流动负债两个方面对公司的营运资金情况进行分析；接着由分析而得出了公司所存在的问题；最后根据问题而提出相应的对策。绿色东方新能源公司成立时间短，通过本文的分析，营运资金管理水平较低，可以参考本文的建议加强营运资金管理。关键词：垃圾焚烧发电营运资金流动资产流动负债AbstractIfanenterpriseiscomparedtoaperson,financialmanagementistheheadoftheperson,workingcapitalisthebrainoftheperson,andtheproductionandoperationactivitiesoftheenterprisearelikethedailyactivitiesoftheperson.Workingcapitalcontrolsthenormaloperationofanenterprisejustlikeahumanbrain.Foranenterprise,whetherthebrainisreasonablycontrolledmeanswhethertheenterprisecangrowuphealthilyandgrowup.Nowadays,withtherapideconomicdevelopment,thepeople'slifeisgettingbetterandbetter,andthegarbagegeneratedisalsoincreasing.Withthesupportofthenationalenvironmentalprotectionpolicy,moreandmoreenterpriseshaveenteredtheenvironmentalhealthindustry.Whetheranenterprisecanstandoutfrommanycompetitorsdependsontheintensityofitsworkingcapitalmanagement.Inthispaper,thewasteincinerationpowergenerationcompany,GreenOrientNewEnergyCompany,isselectedastheanalysisobject.First,thebasicinformationandorganizationalstructureofthecompanyarebrieflyintroduced.Secondly,itanalyzesthecompany'sworkingcapitalfromcurrentassetsandcurrentliabilities.Then,theproblemsexistinginthecompanyareobtainedthroughanalysis.Finally,accordingtotheproblemsandputforwardthecorrespondingcountermeasures.GreenOrientNewEnergyCompanywasestablishedinashorttime.Throughtheanalysisofthisarticle,theworkingcapitalmanagementlevelisrelativelylow.Wecanrefertothesuggestionsofthisarticletostrengthentheworkingcapitalmanagement.Keywords:WasteIncinerationPowerGenerationWorkingcapitalCurrentassetsCurrentliabilities目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc35089492"一、引言PAGEREF_Toc35089492\h1HYPERLINK\l"_Toc35089493"二、营运资金管理相关理论PAGEREF_Toc35