Abstract: Based on the channel theory of working capital, the paper calculates the mean and standard deviation rate of both the working capital structure, and the efficiency index of listed companies of our country. We find that, the mainly field that different industries put their working capital in is almost marketing channels, while the management emphases are almost production channels and purchasing channels. To take the electronics industry as an example, the paper finds the key factor that results in "the stable high proportion" of marketing channels of electronics is accounts receivable, by calculation of standard deviation rate and skewness. It is suggested to draw lessons of the inventory management from Hisense to cut down the working capital of production channel. Some management strategies of purchasing channel of electronics would be to keep a proper supplier concentration, improve the commercial credit of enterprise and improve the inventory management mode.