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一一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AbstractIf an enterprise is compared to a person,financial management is the head ofthe person,working capital is the brain of the person,and the production andoperation activities of the enterprise are like the daily activities of the person.Working capital controls the normal operation of an enterprise just like a human brain.For an enterprise,whether the brain is reasonably controlled means whether theenterprise can grow up healthily and grow up.Nowadays,with the rapid economicdevelopment,the people's life is getting better and better,and the garbage generated isalso increasing.With the support of the national environmental protection policy,more and more enterprises have entered the environmental health industry.Whetheran enterprise can stand out from many competitors depends on the intensity of itsworking capital management.In this paper,the waste incineration power generation company,Green OrientNew Energy Company,is selected as the analysis object.First,the basic informationand organizational structure of the company are briefly introduced.Secondly,itanalyzes the company's working capital from current assets and current liabilities.Then,the problems existing in the company are obtained through analysis.Finally,according to the problems and put forward the corresponding countermeasures.GreenOrient New Energy Company was established in a short time.Through the analysis ofthis article,the working capital management level is relatively low.We can refer tothe suggestions of this article to strengthen the working capital management.Keywords:Waste Incineration Power Generation Working capitalCurrent assets Current liabilities目录二、营运资金管理相关理论22(二)营运资金管理的概念论述2三、绿色东方新能源公司概况...2(二)绿色东方新能源公司营运资金组织机构(三)绿色东方新能源公司营运资金情况分析.·3四、绿色东方新能源公司营运资金管理存在的问题及分析....7(一)财务人员营运资金管理意识淡薄...(二)欠缺营运资金管理评价体系7(三)营运资金结构板块不合理8(四)流动资金不足(五)筹资困难.9五、绿色东方新能源公司营运资金管理的完善对策.....1010(二)健全营运资金管理和评价体系10(三)优化营运资金结构模块11(四)加强流动资金管理12(五)拓展融资管理..12六、结论13参考文献13致谢14