摘要营运资金管理是企业财务管理工作中一重要组成部分，良好的营运资金管理是一间企业经营与持续发展的基础。从营运资金管理实践工作成果方面看，营运资金管理在行业细分中发展较为缓慢，由于各个企业所处的行业、发展阶段的不同，以及企业自身条件和管理需求上也不尽相同，营运资金的管理需要结合自身行业的特点、发展阶段等情况，有针对性地运用不同方法，而不应一概而论，从而满足不同企业及其不同发展阶段对营运资金管理的需求。传统的营运资金管理过于片面简单，将存货、应收账款、应付账款管理作为主要的分析因素，营运资金的管理缺乏整体观念，对营运资金的分类主要是按其构成要素来分类，各组部分相对孤立，不能满足一些特殊行业对营运资金管理的要求。然而基于渠道的视角对企业的营运资金进行管理，将企业经营活动营运资金管理与渠道管理相结合，立足于企业及其业务的实际情况，能综合且全面地反映企业营运资金的管理情况。因此相较于基于要素的角度进行营运资金管理，基于渠道的视角去进行营运资金管理更有利于企业作出科学严谨的决策和持续发展。关键词：营运资金渠道管理W公司SummaryWorkingcapitalmanagementisanimportantpartofcorporatefinancialmanagement.Goodworkingcapitalmanagementisthefoundationofanenterprise'soperationandsustainabledevelopment.Fromtheperspectiveofworkingcapitalmanagementpractices,workingcapitalmanagementhasdevelopedslowlyintheindustrysegmentation.Duetothedifferentindustriesanddevelopmentstagesofvariousenterprises,aswellastheirownconditionsandmanagementneeds,workingcapitalisdifferent.Managementneedstocombineitsownindustrycharacteristics,developmentstages,andotherconditions,andapplydifferentmethodsinatargetedmanner,ratherthangeneralizing,soastomeettheneedsofdifferententerprisesandtheirdifferentdevelopmentstagesforworkingcapitalmanagement.Traditionalworkingcapitalmanagementistooone-sidedandsimple.Inventory,accountsreceivable,andaccountspayablemanagementarethemainanalysisfactors.Themanagementofworkingcapitallacksanoverallconcept.Theclassificationofworkingcapitalismainlybasedonitsconstituentelements.Thegroupisrelativelyisolatedandcannotmeettherequirementsofsomespecialindustriesforworkingcapitalmanagement.However,basedontheperspectiveofthechannel,thecompany'sworkingcapitalismanaged,andthemanagementofthecompany'soperatingactivitiesandthechannelmanagementiscombined.Basedontheactualsituationofthecompanyanditsbusiness,itcancomprehensivelyandcomprehensivelyreflectthemanagementofthecompany'sworkingcapital.Therefore,ratherthanworkingcapitalmanagementbasedontheperspectiveofelements,workingcapitalmanagementbasedontheperspectiveofchannelsismoreconducivetoscientificandrigorous