《管子》關於宇宙思想的論述，大致可有幾種表述方式，一為道氣的宇宙觀，一為萬物流於形的變化思維，一為陰陽四時五行的宇宙圖式。這三種表述方式不同，也說明了其所論述層次不同，道氣論是關於萬物根源與變化之總體的宇宙論；陰陽四時的圖式是天地四時，或說時空的圖式，是萬物生存所依憑的時空運行法則；至於水氣的論述，則是在萬物有形的層面所論述的宇宙思維，是以萬物為一小宇宙而言。三者統合在道氣論。因此，或可謂《管子》的宇宙論，以寬泛義而言，是「氣」的宇宙論思想。

“Guanzhu” on its manifest is about the cosmological thoughts can be expressed in several statements. One would be vital breath in Taoism upon cosmological perspective, the other is the thinking on the transformations of all things, and the final one would be cosmological diagram of Yin-Yang, Four Seasons and Five Elements. The methods of these three statements are all distinguishable, it also explains the hierarchic level of various statements. Vital breath in Taoism is related to the change of the origins of all things in a whole concept of cosmology. The diagram of Yin-Yang and Four Seasons among Heaven and Earth, or namely a diagram of time and space, there are whole operational rules of time and space which are depended by all things to survive; refer to the statements of vital vapor breath thus upon the solid levels of all things is inducted to the cosmological thought on its statement, in short, all things are considered to hold its own tiny universe. All these three statements integrate into the theory of vital breath in Taoism, thus, it can be explained the cosmology in the book of “Guanzhu” in wider expression, would be the cosmological thoughts of “Vital Breath”.