１９９９年我国政府加大了对金融业的审计监督力度 ,在审计署的统一部署下 ,先后对工商银行系统、建设银行系统进行了专项审计。通过审计 ,对商业银行的信贷资产状况进行了摸底 ,揭露了商业银行内部管理中的控制弱点 ,特别是信贷资产的流失问题 ,应引起决策者的重视。一、以物 In 1999, the government of our country increased the audit supervision over the financial industry. Under the unified arrangement of the Audit Commission, it conducted special audits on the system of Industrial and Commercial Bank of China and the system of China Construction Bank. Through auditing, the status quo of commercial banks’ credit assets was thoroughly examined, exposing the control weaknesses in the internal management of commercial banks, especially the loss of credit assets, which should arouse the attention of policy makers. First, the object