Channels based on the perspective of the new tradition of working capital management theory is not a negative working capital management method, but on the basis of the traditional methods, combined with the concept of channel management, the benefit from the business and financial integration of the Angle of working capital management in all directions, from the source to improve working capital management performance.In terms of channel management, the working capital management is studied from the perspective of enterprise operation management, starting from the production and operation of enterprises